Section 167(2) in The Chhattisgarh Municipalities Act, 1961
(2)To whom the warrant should be addressed.- The warrant shall be addressed-(a)where the property is in the Municipality, to an officer of the Municipality;(b)where the property is in another Municipality, to the Chief Municipal Officer of such Municipality;(c)where the property is within the limits of a Municipal Corporation, to the Municipal Commissioner of such Corporation;(d)where the property is in a Cantonment, to be Chief Officer of the Cantonment;(e)where the property is not within the limits of a Corporation, Municipality or Cantonment, to a Government officer not below the rank of a Tahsildar:Provided that such Chief Municipal Officer, Municipal Commissioner, Chief Officer or Government Officer may endorse such warrant to a subordinate officer.
