Section 189 in Gauhati Municipal Corporation Act, 1971
189. Recovery of tax.
(1)If the person liable for payment of the tax does not, within thirty days from the service of the notice of demand, pay the amount due, such sum together with all costs and the penalty provided, for in section 188 may be recovered under a warrant issued in the form to be prescribed by distress and sale of the movable property or the attachment and sale of the immovable property, of the defaulter.(2)Where the property is in the city, the warrant shall be addressed to an employee of the Corporation and where the property is outside the city, to the Collector of the district concerned, who shall proceed to collect it as arrear of Land Revenue:Provided that the employee to whom the warrant is addressed may endorse such warrant to a subordinate employee.(3)For every warrant issued under this section a fee shall be charged at the rates to be prescribed by the Corporation and the amount of the said fee shall be included in the cost of recovery.
