Section 189(1) in Gauhati Municipal Corporation Act, 1971
(1)If the person liable for payment of the tax does not, within thirty days from the service of the notice of demand, pay the amount due, such sum together with all costs and the penalty provided, for in section 188 may be recovered under a warrant issued in the form to be prescribed by distress and sale of the movable property or the attachment and sale of the immovable property, of the defaulter.
