Section 115 ·

Save as otherwise provided in this Act, any tax levied under this Act may be recovered in accordance with the following procedure and in such manner as may be prescribed- (a) by presenting a bill, or (b) by serving a notice of demand, or (c) by distraint and sale of a defaulter's movable property, or (d) by the attachment and sale of a defaulter's immovable property, or (e) in the case of consolidated rate on lands and buildings, by the attachment of rent due in respect of the land or the building, or (f) by a certificate under the Bengal Public Demands Recovery Act, 1913. Ben. Act III of 1913. Time and manner of payment of taxes.