State Act

The Himachal Pradesh Municipal Corporation Act, 1994

124. Manner of recovering tax or fee.- Any sum due on account of tax or fee payable under this Act may be recovered, together with costs of recovery by all or any of the following processes, in the manner prescribed - (i) as arrears of land revenue; (ii) by distraint and sale of a defaulter's movable property; (iii) by the attachment and sale of a defaulter's immovable property; (iv) in the case of octroi and toll, by the seizure and sale of goods and vehicles; (v) in the case of taxes on lands and buildings by the attachment of rent due in respect of the property; and (vi) by a suit.