Section 124: Manner of recovering tax or fee.

Any sum due on account of tax or fee payable under this Act may be recovered, together with costs of recovery by all or any of the following processes, in the manner prescribed :––

(i) an arrear of land revenue ;

(ii) by distraint and sale of a defaulter’s 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] ;

(iii) by the attachment and sale of a defaulter’s immovable property ;

(iv) in the case of octroi and toll, by the seizure and sale of goods and vehicles ;

(v) in the case of taxes on lands and buildings by the attachments of rent due in respect of the property ; and

(vi) by a suit.