Section 26

Where the taxable person against whom the order is made fails or neglects to comply with the same within the time stipulated therein, the Comptroller may apply to a Judge of the High Court, by way of Originating Summons for an order to attach the properties, movable or immovable of the taxable person.

The Judge making the order for attachment may give directions for the sale or disposal by public auction or otherwise of the properties attached.

State sales tax recoverable as a civil debt