Section 137(2) in The Gujarat Municipalities Act, 1963
(2)If, on presentation of such bill, the said person does not forthwith pay the sum due or about to become due by him the amount shall be leviable by distress and sale of the moveable property or the defaulter in the manner hereinbefore prescribed, except that it shall not be necessary to serve upon the defaulter any notice of demand and the Chief Officer's warrant for distress and sale may be issued and exacted without any delay.
