Section 219(1) in Kolkata Municipal Corporation Act, 1980
(1)If any person liable for payment of tax does not, within thirty days [of the service of notice of demand under section 217,] [Substituted by section 24(a), ibid, w.e.f. 15.5.1984 for "after the expiry of thirty days referred to in sub-section (1) of section 218" .] pay the amount due, such sum together with all costs, interest due and penalty may be recovered under a warrant, issued in such form as may be specified by the Corporation by regulations, [by distress and sale of the movable property.] [Substituted by section 24(6), ibid, w.e.f. 15.5.1984, for "by distress and sale of the movable property or the attachment and sale of the immovable property of the defaulter" .][ xxx ] [Proviso omitted by section 24(c) ibid, w.e.f. 15.5.1984.]
