71. (1) All taxes, rates, cesses, tolls and fees levied under this Ordinance shall be collected in the prescribed manner. (2) All arrears of taxes, rates, cesses, tolls and fees, and other moneys claimable by the Corporation under this Ordinance shall be recoverable as a public demand. (3) Notwithstanding the provisions of sub section (2), the Government may empower the Corporation to recover arrears of taxes, rates, cesses, tolls, fees and other moneys claimable by the Corporation 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 prescribe the manner in which it shall be exercised.