Amendment status not verified — confirm the current text below against the official source.
Save as otherwise provided in this Act, any tax levied under this Act may be recovered in accordance with the following procedure and in such manner as may be prescribed:— (a) by presenting a bill, or (b) by serving a notice of demand, or (c) by distraint and sale of a defaulter's movable property, or (d) by the attachment and sale of a defaulter's immovable property, or (e) in the case of property tax on lands and buildings, by attachment of rent due in respect of the land or the building, Or (0 as a public demand under the Bengal Public Demands Recovery Act, 1913.