Section 120(1) in The Howrah Municipal Corporation Act, 1980
(1)If any person liable for payment of tax does not, within thirty days after the expiry of thirty days referred to in sub-section (1) of section 119, 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 for the movable property or the attachment and sale of the immovable property of the defaulter :Provided that the Commissioner shall not recover any sum the liability of which has been remitted on appeal under the provisions of this Act.
