- Save as otherwise provided in this Act, any tax levied under this Act, maybe recovered in accordance with the following procedure and in such manner, as maybe prescribed namely:-(a)By presenting a bill, or(b)By serving a notice of demand; or(c)By distraint and sale of a defaulter's movable property; or(d)By the attachment and sale of a defaulter's immovable property; or(e)In the case of a tax on lands and buildings, by attachment of rent due in respect of the land or the building; or(f)In the case of octroi and toll, by seizure and sale of goods, animals and vehicles liable thereto.Explanation. - A person shall be defaulter from whom any sum is due on account of tax, fee or charges leviable under this Act.
