Section 195(1)

195.(1) Any tax rate, cess or fee (other than a school fee) and any costs, damages or compensation or other monies payable. or claimable or recoverable by a Municipality under this Regulation or any rule or bye-law may, after a demand has beer made therefor in the manner prescribed by rules made by Administrator, be recovered, on application to the Collector of the district, as arrears of land-revenue, that is to say by the distress and sale of any movable property, or by attachment of immovable property. belonging to such person:

Provided that nothing in this section shall prevent the Municipality in its discretion, from suing for the amount payable in any compotent Civil Court.