Section Text
Instead of proceeding against a defaulter by1[distress and sale of movable property or attachment and sale of immovable property] as hereinbefore provided in this Chapter, or after a defaulter has been so proceeded against unsuccessfully or with only partial success, any sum due or the balance of any sum due, as the case may be, from such defaulter on account of a tax may be recovered from him by a suit in any court of competent jurisdiction.
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1. Substituted by Act 15 of 1983, section 65, for "distress and sale" w.e.f. 1-10-1983.