Section 7 in Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987
7.
(1)The Inspector shall attach the movable and immovable properties upon failure to pay the tax demanded within the stipulated time.(2)The procedure for attachment of movable and immovable properties shall be the same as mentioned in Order XXI of the Code of Civil Procedure, 1908 for execution of decrees.
