(1) If the person
on whom a notice of demand has been served under section 130
does not, within fifteen days from the service of such notice of
demand, either,&
(a) pay the sum demanded in the notice, or
(b) show cause to the satisfaction of the
Municipality, or of such officer as the
Municipality by rule may appoint in this
behalf, or of the Chief Municipal Officer, if
any, why he should not pay the same, or
(c) prefer an appeal in accordance with the
provisions of section 121 against the demand,
such sum with all costs of the recovery may be levied by
attachment and sale of any property of the defaulter and in case of
attachment of movable property, the warrant shall be caused to be
issued by the Chief Municipal Office in the form of the Fifth
Schedule or to the like effect and in the case of attachment of
immovable property, the warrant shall be caused to be issued by
the Municipality in such form as may be prescribed.
(2) No warrant for attachment and sale shall be issued
under sub-section (1) for the recovery of any sum due to the
Municipality under this Act after the expiration of a period of three
years from the date on which such warrant might have been issued
under that sub-section :
Provided that after the expiry of the said period of three
years the Municipality shall be entitled to request the concerned
authorities for recovery of any sum due to the Municipality as
arrears of land revenue.
(3) Every warrant shall be signed and issued by the Chief
Municipal Officer.
(4) Where such property is within the jurisdiction of the
Municipality, the warrant shall be addressed to an officer of the
Municipality.
(5) Where such property is in another Municipality or in a
place, which is not a Municipality, the warrant shall be addressed
to the Chief Municipal Officer of the Municipality concerned or to
the Tehsildar, as the case may be :
Provided that such Chief Municipal Officer or Tehsildar
may endorse such warrant to a subordinate officer.
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