- 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 determined by regulations :-(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 attachment and sale of a defaulter's immovable property, or(e)in the case of property tax on any land or building, by attachment of rent due in respect of such land or building, or(f)by a certificate, distress warrant or body warrant under any law for the time being in force regulating the recovery of any dues as public demand, or(g)by attachment and realisation from the bank accounts and other financial instruments held, individually or jointly, in the name of the defaulter.
