Section 53(2) in The Jammu and Kashmir Electricity Act, 1997 (1940 A.D.)
(2)Arrears of any dues on account of the supply of electrical energy or of any sums declared to the recoverable or of any fees leviable under this Act may be recovered on expiry of 15 days from the date specified for payment in the writ of demand issued under sub-section (1) on application to a Magistrate having jurisdiction where the person liable to pay the same is for the time being resident by the attachment and sale of any movable property belonging to such defaulter and within the limits of such Magistrate' jurisdiction. Such attachment and sale shall be made in the same manner as attachment and sale of [movable or immovable property] [Substituted for 'movable property' by Act VII of 2005, Section 10, w.e.f. 17-1-2005.] in execution of a decree of a Civil Court:Provided that, if any person disputes his liability to pay the arrears of electrical energy charges or fees or disputes the correctness of the amount demanded, he may pay the amount demanded from him under protest in writing and may bring a suit in the Civil Court to contest his liability and for refund of the amount not from him.]
