(1) Any arrears of any tax, water-rate, rent, fee or any other money claimable by a municipality under this Act may be recovered on application to a magistrate having jurisdiction within the limits of the municipality, or in any other place where the person from whom the money is claimable may for the time being be resident, by the distress and the sale of [any moveable property including any sum of money due or likely to become due to such defaulter from any person or entity including a bank, a Department of the Government, or any other entity by whatever name called] within the limits of his jurisdiction belonging to such person. The cost of such proceedings shall be recoverable from the defaulter in the same manner as the said arrears.
(2) The Government may prescribe the manner in which warrant under sub-section (1) is to be executed and for the summary determination of any claim made by any person other than the defaulter in respect of any property attached in execution of such warrant.
(3) An application made under sub-section (1) shall be in writing and shall be signed by the President, the Vice-President, Executive Officer or the Secretary of the Municipality, but it shall not be necessary to present it in person.