Cantonments Act, I924
96.Power to institute suit for recovery:-
Instead of proceeding against a defaulter by
distress and sale as herein-before 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.
Special provisions relating to taxation.