Section 464(2) in Karnataka Municipal Corporations Act, 1976
(2)The said sum, if not paid, or if an application has been made to the court or to the Government against the decision of the auditor as provided in rule 15 or 16 of Schedule IX such sum as the court or the Government shall declare to be due, shall be recoverable, on an application made by the Commissioner to the court, in the same manner as an amount decreed by the court in favour of the Commissioner.