- Save as otherwise provided in this Act, any tax levied under this Act, may be recovered in accordance with the following procedure and in such manner, as may be prescribed namely :-(a)by presenting a bill; or(b)by serving a notice of demand; or(c)by distraint and sale of a defaulter's movable property; or(d)by the attachment and sale of a defaulter's immovable property: or(e)in the case of a tax on lands and buildings, by attachment of rent due in respect of the land or the building; or(f)in the case of octroi and toll, by seizure and sale of goods, animals and vehicles liable thereto.Explanation. - A person shall be deemed to be defaulter from whom any sum is due on account of tax, fee or charges leviable under this Act.
