(1)After a defaulter has been proceeded against under the foregoing provisions of this Chapter unsuccessfully or with partial success, or if the Chief Officer of Municipality considers it expedient so to do, any sum due or balance of any sum due, may be recovered under a warrant issued by the Chief Officer in such form as may be specified by the Municipality by regulations 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 anyway, and all persons from taking any benefit from such transfer of charge and declaring that such property will be sold unless the amount of tax due with all cost of recovery is paid into the officer of the Municipality 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 office of the Municipality(4)Any transfer of or charge on the property attached or any interest, herein, made without the permission of the Chief Officer, shall be void as against all claims of the Municipality 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 Municipal Fund of the Municipality, and notice of such credited to the Municipal Fund of the Municipality, 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 Chief Officer within one year from the date of the notice, a refund thereof shall be made to such person or representative.
