Section 143(1) in Karnataka Municipalities Act, 1964
(1)If the person on whom a notice of demand has been served under sub-section (3) of section 142, does not within thirty days from the service of such notice of demand, either,-(a)pay the sum demanded in the notice, or(b)show cause to the satisfaction of the municipal council, or of such officer as the municipal council by rule may appoint in this behalf, or of the Municipal Commissioner or Chief Officer, if any, why he should not pay the same, or(c)prefer an appeal in accordance with the provisions of section 150 against the demand,he shall be deemed to be in default, and thereupon such sum not exceeding twenty per cent of the amount of the tax as may be determined by the Municipal Commissioner or the Chief Officer, may be recovered from him by way of penalty, in addition to the amount of tax as an arrear of tax; and the tax and penalty with all costs of the recovery may be levied under a warrant caused to be issued by the municipal council in the form set forth in Schedule XI or to the like effect, by distress and sale of the movable property or attachment and sale of the immovable property of the defaulter:Provided that where any measures precautionary or otherwise have been taken in respect of any such property for the recovery of any sum claimed by the Government, any proceedings under this Chapter in respect of such property shall abate.
