Amendment status not verified — confirm the current text below against the official source.
Manner of recovering tax. - Any sum due on account of tax payable un- der this Act may be recovered, together with costs of recovery, by the following processes, in the manner prescribed- (1) by distraint and sale of a defaulter’s movable property ; (2) by the attachment and sale of a defaulter’s immovable property ; (3) in the case of octroi and toll, by the seizure and sale of goods and vehicles; (4) in the case of taxes on lands and buildings by the attachment of rent due in respect of the property ; and (5) by a suit. Section 139