Section 156(1)(c) in The City of Nagpur Corporation Act, 1948
(c)prefer an appeal in accordance with the provisions of section 164 against the demand, such sum with all costs of recovery may be recovered under a warrant in the prescribed form signed by the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.],-(i)by distress and sale of the movable property belonging to such person, or(ii)by attachment and sale of the immovable property belonging to him :