Section 161(1) in West Bengal Municipal Corporation Act, 2006
(1)If any person liable for payment of tax dots not, within thirty days of the expiry of thirty days referred to in sub-section (1) of section 160, pay the amount due, such sum together with all costs, interest due and penalty may, under a warrant issued in such form as may be specified by the Corporation by regulations, be recovered by distress and sale of the movable property, or by attachment and sale of the immovable property, of such person:Provided that the Commissioner shall not recover any sum, the liability of which has been remitted on appeal under the provisions of this Act.
