- Instead of proceeding against a defaulter by distress and sale as hereinbefore provided, or after a defaulter shall have 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, by such defaulter, on account of a property tax [* * *] [The words 'or of the tax on vehicles and animals' were deleted by Maharashtra 11 of 2002, Section 22, (w.e.f. 1.4.1999).], may be recovered from him by a suit in any court of competent jurisdiction.