Section 156 in West Bengal Municipal Corporation Act, 2006
156. Manner of recovery of tax under this Act.
- Save as otherwise provided in this Act, any tax levied under this Act may be recovered in accordance with the following procedure, and in such manner, as may be prescribed-(a)by presenting a bill, or(b)by serving a notice of demand, or(c)by distraint and sale of defaulter's movable property, or(d)by attachment and sale of defaulter's immovable property, or(e)in the case of property tax on lands and buildings, by attachment of rent due in respect of such lands and buildings, or(f)by a certificate issued under the Bengal Public Demands Recovery Act, 1913 (Ben. Act III of 1913).
