Amendment status not verified — confirm the current text below against the official source.
(.1) If the Municipal Commissioner has reason to believe that any person from whom any sum is due or is nbuui to become due on account of any tax is about to move from '[Kolkntn], he may dtrcci the immediate payment hy such person of the sum so due or nhoul to become due and lo cause a notice of demand for the same to be served on such person. (2) If, on the service of such notice, such person does not forthwith pay die sum so due or about lo become due, the amounl shall be leviable by distress or itilaehmcnl and sale in the manner hereinbefore provided, and lhe warrant of distress or allachmeni and sale may be issued and executed wiihout any delay.