Collection and recovery of taxes
59. (1) All taxes, rates, tolls and fees levied under this Ordinance shall be collected in the prescribed manner.
(2) All arrears of taxes, rates, tolls and fees and other moneys claimable by a Paurashava under this Ordinance shall be recoverable as a public demand.
(3) Notwithstanding the provisions of sub-section (2), the Government may empower any Paurashava to recover arrears of taxes, rates, tolls, fees and other moneys claimable by the Paurashava under this Ordinance by distress and sale of movable property belonging to the person concerned, or by attachment and sale of the immovable property belonging to him.
(4) The Government may by rules specify the officials or classes of officials by whom the power under sub-section (3) shall be exercised, and prescribed the manner in which it shall be exercised.
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Ministry of Law, Justice and Parliamentary Affairs