Section 148(2) in Karnataka Municipalities Act, 1964
(2)If, on presentation of such bill, the said person does not forthwith pay the sum due or about to become due by him, the amount shall be leviable by distress and sale of the movable property or attachment and sale of immovable property of the defaulter in the manner hereinbefore prescribed, except that it shall not be necessary to serve upon the defaulter any notice of demand and the municipal council's warrant for distress or attachment and sale may be issued and executed without any delay.