Section 219 in The Calcutta Municipal Corporation Act, 1980
219. Recovery of tax. -
(1)If any person liable for payment of tax does not, within thirty days [of the service of notice of demand under section 217,] [Words and figures substituted by W.B. Act 13 of 1984.] pay the amount due, such sum together with all costs, interest due and penalty may be recovered under a warrant, issued in such form as may be specified by the Corporation by regulations,[by distress and sale of the movable property.] [Words substituted by W.B. Act 13 of 1984.][* * * * * * * * *] [Proviso omitted by W.B. Act 13 of 1984.](2)Every warrant issued under this section shall be signed by the Municipal Commissioner or any other officer authorised by him in this behalf.
