Section 107
Power to institute suit for recovery.
About this Act
An Act to consolidate and amend the law relating to the administration of cantonments with a view to impart greater democratisation, improvement of their financial base to make provisions for developmental activities and for matters connected therewith or incidental thereto.
Instead of proceeding against a defaulter by 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.