Section 522(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)If not paid on demand, the said expenses shall be recoverable by the Municipal Commissioner subject to the provisions of sub-section (4) of this section and sub-section (3) of Section 481 by distress and sale of the movable property or attachment and sale of the immovable property of the defaulter, as if the amount thereof were a property-tax due by the said defaulter.
