Section 180 in The Chhattisgarh Municipal Corporation Act, 1956
180. Attachment of rent due.
(1)Where a bill for any sum due on account of any property tax is served upon an occupier of premises pursuant to Section 391, the Commissioner may at the time of service or at any subsequent lime cause to be served upon the occupier a notice requiring him to pay to the Corporation any rent due or falling due from him to the person primarily liable for the payment of the said tax to the extent necessary to satisfy the said sum due.(2)Such notice shall operate as an attachment of the said rent until the said sum due on account of property tax shall have been paid and satisfied, and the occupier shall be entitled to credit in account with the person to whom the said rent is due for any sum paid by him to the Corporation in pursuance of such notice.(3)If the occupier shall fail to pay to the Corporation any rent due or falling due which he has been required to pay in pursuance of a notice served upon him as aforesaid, the amount of such rent may be recovered from him by the Corporation as if it were an arrear of property tax under Section 391 [x x x].
