¹[156A. Recovery of property tax.—If, after the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier, in the absence of any such owner or person, does not file a return of self-assessment within sixty days of the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, or if the person liable for the payment of property tax does not pay the amount due within the due date, such sum together with all costs and penalty may be recovered under a warrant, issued in the form set forth in the Eighth Schedule, by distress and sale of the movable property, or the attachment and sale of the immovable property, of the defaulter:
    Provided that the Commissioner shall not recover any sum the liability for which has been remitted on appeal under the provisions of this Act.]