Section 138 in The Punjab Municipal Corporation Act, 1976
138. Manner of recovering tax
. - Any sum due on account of tax payable under this Act may be recovered, together with costs of recovery, by the following processes, in the manner prescribed-(1)by distraint and sale of a defaulter's movable property ;(2)by the attachment and sale of a defaulter's immovable property ;(3)in the case of octroi and toll, by the seizure and sale of goods and vehicles;(4)in the case of taxes on lands and buildings by the attachment of rent due in respect of the property ; and(5)by a suit.
