134. Recovery of Taxes.

(1) by presenting a bill;
(2) by serving a written notice of demand;
(3) by distraint and sale of movable property of the person concerned;
(4) by attachment and sale of his immovable property;
(5) in the case of octroi and toll, by the attachment and sale of goods and vehicles;
(6) in the case of property tax, by the attachment of rent due in respect of the property [and/or attachment and sale of his movable and/or immovable property;]
(7) by a suit.
The Property Tax
Imposition of Property Tax