(1)

If the Commissioner shall at any time have reason to believe that any person from whom any sum is due on account of any property tax [* * *] [The words 'or tax on vehicles and animals' were deleted by Maharashtra 11 of 2002, Section 21, (w.e.f. 1.4.1999).], [or theatre tax] [These words were inserted by Bombay 30 of 1951, Section 4.] [* * * *] [These words were deleted by Section 16 of Bombay 8 of 1942, read with Bombay 8 of 1948, Section 3 are omitted.] is about forthwith to remove from [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] the Commissioner may direct the immediate payment by such person of the sum so due [* * * *] [These words were deleted by Section 16 of Bombay 8 of 1942, read with Bombay 8 of 1948, Section 3 are omitted.] by him and cause a bill for the same to be [served on] [These words were substituted for the words 'presented to' by Bombay 20 of 1952, Section 12(1).] him.

(2)

If, on [service] [This word was substituted for the word 'presentation' by Bombay 20 of 1952, Section 12(2).] of such bill, the said person do not forthwith pay the sum due [* * * *] [These words were deleted by Section 16 of Bombay 8 of 1942, read with Bombay 8 of 1948, Section 3 are omitted.] by him, the amount shall be leviable by distress and sale in the manner hereinbefore prescribed, [* * *] [The words 'except that it shall not be necessary to serve upon the defaulter any notice of demand', by Maharashtra 11 of 2009, Section 44, dated 13-4-2009 (w.e.f. 1-4-2010).], and the Commissioner's warrant for distress and sale may be issued and executed without any delay.