Section 87 in The Himachal Pradesh Municipal Corporation Act, 1994
87. Recovery of taxes.
(1)Any arrears of any tax, water-rate, rent, fee or any other money claimable by a municipality under this Act may be recovered on application to a magistrate having jurisdiction within the limits of the municipality, or in any other place where the person from whom the money is claimable may for the time being be resident, by the distress and sale of any moveable property within the limits of his jurisdiction belonging to such person. The cost of such proceedings shall be recoverable from the defaulter in the same manner as the said arrears.(2)An application made under sub-section (1) shall be in writing and shall be signed by the President, the Vice-President, Executive Officer or the Secretary of the Municipality, but it shall not be necessary to present it in person.
