Cantonments Act, 1924
92.Recovery of tax:-
(1) If the person liable for the payment of any tax does not within thirty days from the service of the notice of demand, pay the amount due, or show sufficient cause for non-payment of the same to the satisfaction of the Executive Officer, such sum, with all cost of recovery, may be recovered under a warrant, issued in the form set forth in Schedule II, by distress and sale of the movable property of the defaulter:
Provided that the Executive Officer shall not recover any sum the liability for which has been remitted on appeal under this Chapter.
(2) Every warrant issued under this section shall be signed by the Executive Officer.