Section Text
(1) If the Executive Officer has reason to believe that any person from whom any sum is due1[or is about to become due] on account of any tax is about to2[move from the cantonment], he may direct the immediate payment by such person of the sum so due or about to become due, and cause3[a notice of demand] for the same to be served on such person.
4[(2) If, on the service of such notice, such person does not forthwith pay the sum so due or about to become due, the amount shall be leviable by distress and sale of movable property or attachment and sale of immovable property in the manner hereinbefore provided in this Chapter, and the warrant of such distress and sale or attachment and sale may be issued and executed without any delay.]
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1. Inserted by Act 8 of 1930, section 2 and Schedule I.
2. Substituted by Act 15 of 1983, section 64, for "remove from the cantonment" w.e.f. 1-10-1983.
3. Substituted by Act 15 of 1983, section 64, for "a bill" w.e.f. 1-10-1983.
4. Substituted by Act 15 of 1983, section 64, for sub-section (2) w.e.f. 1-10-1983.