Section 165(1) in The Chhattisgarh Municipalities Act, 1961
(1)If a person on whom a notice of demand has been served under sub-section (1) of Section 164 does not within fifteen days from the service of such notice pay the sum demanded in the notice, such sum with all cost of recovery and interest may be recovered on application of the Council to a Magistrate having jurisdiction within the limits of the Municipality, and such Magistrate may order recovery by distress and sale of any movable property or attachment and sale of immovable property belonging to such person within the limits of his jurisdiction:Provided that no interest shall be so recovered in any case in which the Magistrate, for reasons to be recorded in writing, considers it inexpedient that interest should be charged.
