Amendment status not verified — confirm the current text below against the official source.
(1) If no sufficient movable property belonging to a defaulter or being upon the premises, in respect of which he is assessed, can be found within the [municipal area]3, the District Magistrate may, on the application of the [Municipality]2 issue his warrant to an officer of his Court— (a) for the distress and sale of any movable property or effects belonging to the defaulter within any other part of the jurisdiction of the Magistrate; or (b) for the distress and sale of any movable property belonging to the defaulter within the jurisdiction of the other Magistrate exercising jurisdiction within Uttar Pradesh. (2) In the case of action being taken under clause (b) of sub-section (1), the other Magistrate shall endorse the warrant so issued and cause it to be executed and any amount recovered to be remitted to the Magistrate issuing the warrant, who shall remit the same to the [Municipality]2. [Recovery of taxes as arrears of land revenue 173-A (1) Where any sum is due on account of a tax, other than [any tax]1 payable upon immediate demand, from a person to a [Municipality]2, the [Municipality]2 may without prejudice to any other mode of recovery apply to the Collector to recover such sum together with costs of the proceedings as if it were an arrear of land revenue. (2) The Collector on being satisfied that the sum is due shall proceed to recover it as an arrear of land revenue.]3 Fees and costs