Section 133(1) in The Gujarat Municipalities Act, 1963
(1)If the person on whom ;notice of demand has been served under sub-section (3) of section 132 does not within fifteen days from the service of such notice pay the sum demanded in the notice-(i)such sum with all costs of the recovery may be levied under a warrant signed by the Chief Officer in consultation with the president in the form specified in Schedule V or to the like effect by distress and sale of the movable property or the attachment and sale of immovable property of the defaulter, and(ii)where the sum so demanded is on account of any tax levied in respect of water supply, sanitary service or any other service provided by the municipality under this Act, without prejudice to any other remedy for the recovery of the sum provided in this Act, it shall be lawful for the Chief Officer to discontinue the supply of water or the relevant service rendered to the defaulter until the sum so demanded together with the expenses incurred by the municipality in discontinuing and re-commencing the water supply or as the case may be, the service is paid to the municipality or recovered under this Chapter.
