Section 214 in The Calcutta Municipal Corporation Act, 1980
214. Manner of recovery of taxes 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 a defaulters moveable property, or(d)by the attachment and sale of a defaulters immovable property, or(e)in the case of consolidated rate on lands and buildings, by the attachment of rent due in respect of the land or the building, or(f)by a certificate under the Bengal Public Demands Recovery Act, 1913.
