- Save as otherwise provided in this Act, any tax levied under this Act may be recovered in accordance with the following procedure and in such manner as may be prescribed :(a)by presenting a bill, or(b)by serving a notice of demand. or(c)by distraint and sale of a defaulter's movable property, or(d)by the attachment and sale of a defaulter's immovable property, or(e)in the case of property tax on lands and buildings, by attachment of rent due in respect of the land or the building, or(f)as a public demand under the Bengal Public Demands Recovery Act, 1913 (Ben. Act III of 1913).
