Section 221A in The Calcutta Municipal Corporation Act, 1980
221A. [ Attachment and sale of immovable property. - [section 221A Inserted by W.B. Act 13 of 1984.]
(1)After a defaulter has been proceeded against under the foregoing provisions of this Chapter unsuccessfully or with partial success, any sum due or balance of any sum due may be recovered under a warrant issued in such form as may be specified by regulation for attachment and sale of immovable property of the person liable] .(2)When a warrant is issued under sub-section (1), 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 with all costs of recovery is paid into the Corporation office within fifteen days from the date of attachment.(3)A copy of the order under sub-section (2) shall be affixed on a conspicuous part of the property and upon a conspicuous part of the Corporation office.(4)Any transfer of or charge on the property attached or any interest therein made without written permission of the Municipal Commissioner shall be void as against all claims of the Corporation enforceable under the attachment.(5)The surplus of the sale-proceeds, if any, shall, immediately after the sale of the property, be credited to the General Account of the Municipal Fund, and notice of such credit shall be given at the same time to the person whose property has been sold or his legal representative, and if the same is claimed by written application to the Municipal Commissioner within one year from the date of the notice, a refund thereof shall be made to such person or representative.
