Section 107(2) in Andhra Pradesh Capital Region Development Authority Act, 2014
(2)Any sum due to the Authority under the Act or any regulation made there under which is not paid on demand on the day on which it becomes due or on the day fixed by the authority shall be recoverable by the Authority by distress and sale of the goods and chattel of the defaulter as if the amount thereof were a property tax due by the said defaulter.