Section 195 in Gauhati Municipal Corporation Act, 1971
195. Power to institute suit for recovery.
- Instead of proceeding against a defaulter by distress and sale as herein-before provided, or after a defaulter has been so proceeded against unsuccessfully or with partial success, any sum due or the balance of any sum due, as the case may be from such defaulter on account of a tax may be recovered from him by a suit in any court of competent jurisdiction.
