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State of Punjab - Section

Section 81 in Punjab Municipal Act, 1911

81. Recovery of taxes, etc.

(1)Any arrears of any tax, water- rate, [rent,] [Substituted for the word 'or' by Punjab Act No. 3 of 1933.] fee or any other money claimable by a committee under this Act may be recovered on application to a Magistrate having jurisdiction within the limits of the municipality, or in any other place where the person from whom the money is claimable may for the time being be resident, by the distress and sale of any movable property within the limits of his jurisdiction belonging to such person.[The cost of such proceedings shall be recoverable from the defaulter in the same manner as the said arrears.] [Inserted by Punjab Act No. 2 of 1923.]
(2)[ An application made under sub-section (1) shall be in writing and shall be signed by the [president, a vice-president or the secretary] [Inserted by Punjab Act No. 2 of 1923.] of the committee, but it shall not be necessary to present it in person.]