(1)If any person liable for payment of any tax does not, within sixty days of the service of notice of demand under section 151, pay the amount due, such sum together with costs, interest due and penalty may be recovered under a warrant issued in such form as may be specified by the State Government in this behalf, either by distress and sale of movable property, or by attachment and sale of immovable property, of the defaulter as the Chairman may decide :Provided that the Chairman shall not recover any sum the liability of which has been remitted on review under the provisions of this Act.
