- If the Commissioner fails to make the payment as required by section 110F [the [State] Government] may attach the municipal fund or any tax leviable by the corporation or any special tax leviable under sub-section (2) of section 110F sufficient so far as can be estimated to cover such payment and thereupon the provisions of sub-sections (2) and (3) of section 99 shall with all modifications be deemed to apply:

Provided that before [the [State] [The words 'the Provincial Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] Government] attaches a special tax leviable under sub-section (2) of section 110F, [the [State] [The words 'the Provincial Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] Government] may require the Corporation to levy the said tax].