Amendment status not verified — confirm the current text below against the official source.
Instead of proceeding against a defaulter * nstitute suit by distress and sale as hereinbefore pro- *or recovery, v jded, or after a defaulter has been so proceeded against unsuccessfully or with partial success, a n y sum due or the balance of any sum due, as the case may be, from such defaulter on a c c ount of a tax may be recovered from him by a suit in any court of competent jurisdiction.