54. Recovery of sums recoverable under certain provisions of Act .-Every sum declared to be recoverable by [section 5, sub-section (4)], section 14, sub-section (2), clause (h), section 16, sub-section (2), section 18, sub-section (2), or sub-section (4), or section 26, sub-section (4), and every fee leviable under this Act, may be recovered, on application to a Magistrate having jurisdiction where the person liable to pay the same is for the time being resident, by the distress and sale of any movable property belonging to such person.
