Section 167(1) in The Chhattisgarh Municipalities Act, 1961
(1)If a person on whom a notice of demand has been served under sub-section (3) of Section 164 does not, within 15 days from the service of such notice pay the sum demanded in the notice, such sum with all cost of recovery may be recovered under a warrant in the form prescribed by rules or to the like effect signed by the Chief Municipal Officer-(i)by distress and sale of movable property belonging to such person; or(ii)by attachment and sale of the immovable property belonging to him;Provided that, where any precautionary or other measures in respect of any such property have been taken by the State Government for the recovery of any sum claimed by it, no proceedings shall be taken or continued under this chapter, in respect of such property until the State Government's claim has been paid off.
