State Act

The Maharashtra Municipal Corporations Act

128. Manner of recovering Municipal Taxes.— A Municipal tax may be recovered by the following processes in the manner prescribed by rules :— (1) by presenting a bill, (2) 15* * * * (3) by distraint and sale of a defaulter’s movable property, (4) by the attachment and sale of a defaulter’s immovable property, (5) in the case of 1[* *] toll, by the seizure and sale of goods and vehicles, (6) in the case of property tax by the attachment of rent due in respect of the property, (7) by suit.