Section 193(1) in Gauhati Municipal Corporation Act, 1971
(1)When a warrant of distress has been issued against any person under section 189 and -(a)If no sufficient movable property belonging to the said person can be found in the city of Gauhati, or(b)When the said person is the occupier of premises in respect of which property taxes are due, if no sufficient movable property can be found on such premises.The Commissioner may issue a warrant to any Magistrate in Assam outside the city of Gauhati for the distress and sale of any movable property belonging to the said person within the jurisdiction of such Magistrate.
