Section 445 in The Maharashtra Municipal Corporations Act, 1949
445. Recovery of instalments due under sections 441 and 442. - Any instalment payable under section 441 or 442 which is not paid when the same becomes due, may be recovered by the Commissioner by distress and sale of the movable property or the attachment and sale of the immovable property of the person by whom it is due as if it were a property-tax due by the said person.
