Section 164 in West Bengal Municipal Corporation Act, 2006
164. Recovery of tax from person about to leave Corporation area.
(1)If the Commissioner has reason to believe that any person, from whom any sum is due or is about to become due on account of any tax, is about to move from the Corporation area, he may direct such person to make immediate payment of the sum which is due or is about to become due, and may cause a notice of demand for such sum to be served on such person.(2)If, on the service of the notice under sub-section (1), such person does not forthwith pay the sum which is due or is about to become due, the amount shall be recovered by warrant of distress or attachment, and by sale, in the manner hereinbefore provided, and the warrant of distress of attachment may be issued and executed, and the sale may be made, without any delay.
