Gujarat Provincial Municipal Corporations Act, 1949
A municipal tax may be recovered by the following processes in the manner prescribed by rules :— (1) by presenting a bill, (2) by serving a written notice of demand, (3) by distraint and sale of a defaulter's movable property, (4) by the attachment and sale of a defaulter's, immovable property, (5) in the case of [[ * ] *] toll, by the seizure and sale of goods and vehicles, (6) in the case of property tax by the attachment of rent due in respect of the property, (7) by a suit.