Section 203 in The Mumbai Municipal Corporation Act, 1888
203. [Distress and attachment.] [These words were substituted for the word 'Distress' by Bombay 64 of 1953 Section 6(3).]
- [(1)] [Section 203 was numbered sub-section (1) of Section 203 by Bombay 8 of 1918, Section 4.] If the person liable for the payment of [the tax for which a bill is served upon him and does not pay the tax together with penalty or interest or both as required under the provisions of this Act to pay the same] [This portion was substituted by Maharashtra 11 of 2009, Section 36(1)(a), dated 13-4-2009 (w.e.f. 1-4-2010).], and if no appeal is preferred against the said tax, as hereinafter provided, such sum, with all costs of the recovery, may be levied under a warrant in the form of Schedule 3, or to the like effect, to be issued by the Commissioner by distress and sale of the goods and chattels of the defaulter [or the attachment and sale of the immovable property of the defaulter] [These words were inserted by Bombay 64 of 1953, Section 6(1).], or, if the defaulter be the occupier of any premises in respect of which a property tax is due, by distress and sale of any goods and chattels found on the said premises [* * *] [The words 'or, if the tax be due in respect of any vehicle or animal, by distress and sale of such vehicle or animal in whomsoever's ownership, possession or control, the same may be' deleted by Maharashtra 11 of 2009, Section 36(1)(b), dated 13-4-2009 (w.e.f. 1-4-2010).].(2)[ Where the person liable to pay the tax according to the bill served upon him pays the tax as required under the provisions of this Act but does not pay the amount of penalty or interest or both either in whole or in part as may be due on the unpaid amount of tax, for such amount which has remained unpaid, a warrant in the form of Schedule J, mutatis mutandis, may be issued by the Commissioner in the same manner as if such sums were due on account of the tax.] [Sub-section (2) was substituted by Maharashtra 11 of 2009, Section 36(2), dated 13-4-2009 (w.e.f. 1-4-2010).](3)[ When a warrant is issued for the attachment and sale of immovable property, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge, and declaring that such property will be sold unless the amount of [tax due penalty or interest or both, if any, due and payable together] [Sub-section (3) to (5) were inserted by Bombay 64 of 1953, Section 6(2).] with all costs of recovery is paid into the municipal office within [twenty-one days] [These words were substituted for 15 days by Maharashtra 11 of 2009, Section 36(3)(b), dated 13-4-2009 (w.e.f. 1-4-2010).].(4)[ Such order shall be proclaimed by fixing at some conspicuous part of the property and upon a conspicuous part of the municipal office and also, when the property is land, paying revenue to the State Government, in the office of the Collector.] [Sub-section (4) substituted by Maharashtra 11 of 2009, Section 36(4), dated 13-4-2009 (w.e.f. 1-4-2010).](5)Any transfer of or charge on the property attached or any interest therein made without the written permission of the Commissioner shall be void as against all claims of the Corporation enforceable under the attachment.]
