."138. Any sum due on account of tax payable under this Act may Mannel: of be recovered, together with costs of recovery, through recovering lax . . the following processes by the Competent Authority,-
(a) by service of writ of demand on the defaulter;
(b) by distraint and sale of a defaulter's movable property;
(c) by the attachment and sale of defaulter's immovable property;
(d) in the case of octroi and toll, by the seizure and sale of goods and vehicles; and
(e) in the case of taxes on land and buildings, by the attachment of rent due in respect of the property or any other property owned by the deafaulter. ''.
-":':'I'"- i 1 I I Substitution of section 144 of Punjab Act 42 of 1976.
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,2013 45 (BHDR29, 1935 SAKA)