Section 675(1) in The Orissa Municipal Corporation Act, 2003
(1)Whenever under this Act, or any rules or bye-laws made thereunder the expenses of any work executed or of any measure taken or thing done by or under the authority of the Commissioner or of any Corporation Officer empowered under Section 30 in this behalf, are payable by any person the same shall be payable on demand and if the expenses are not paid on demand, it shall be recoverable by the Commissioner subject to the provisions of this Act by distress and sale of the goods and chattels of the defaulter, as if the amount thereof were a property tax due by the said defaulter.
