(1) When any sum payable on demand––
(a) which by or under the provisions of this Act is declared to be recoverable in the manner provided by this Chapter ; or
(b) which is claimable as a fee or other amount due to the municipality under this Act, or under any rules and regulations made thereunder, shall have become payable and remains unpaid for fifteen days, after the same is due, the Executive Officer or Secretary, as the case may be, or an Officer duly authorised by him in writing in this behalf (hereinafter referred to as the Authorised Officer) may serve upon the person or persons liable to pay such sum, notice in writing in the prescribed form.
(2) If such person does not, within fifteen days, from the service of such notice of demand upon him, pay the sum due, or show cause to the satisfaction of the Executive Officer or the Secretary or the Authorised Officer, as the case may be, the Executive Officer, the Secretary or the Authorised Officer may recover such sum, with all costs, by distraint and sale of the moveable property of the defaulter.
(3) In order to effect the distraint and sale of property under sub-section (2), the Executive Officer or the Secretary, as the case may be, or the Authorised Officer shall issue a warrant in the prescribed form and a warrant fee of ten rupees shall be leviable for each such warrant.
(4) The Executive Officer or the Secretary, as the case may be, or the Authorised Officer shall make an inventory of the property distrained, a copy of which shall on demand be delivered to the defaulter or any person on his behalf, and if the amount due is not paid within fifteen days after distraint, the property may be sold.
(5) The Executive Officer or the Secretary as the case may be, or the Authorised Officer shall give or cause to be given to every person making payment of the amount due, a receipt therefor signed by him. Such receipts shall specify,––
(a) the date of the payment thereof ;
(b) the name of the person by whom it is paid ;
(c) the amount due in respect of which the payment has been made ;
(d) the period for which the payment has been made ; and
(e) the amount in respect of which it is granted.
(6) Any sum due to a municipality under this Act, shall without prejudice to any other mode of collection, be recoverable as an arrear of land revenue.