Provided that such officer shall not enter or break open the door or window of any apartment appropriated to the use of

Warrant how to be executed.- Any officer charged with the execution of a warrant of distresses issued under section-175 shall, if authorized by the warrant , distrain whenever it may be found, any movable property or attach any immovable property of the person named in the warrant subject to the following conditions, namely:- (a) the following property shall not be distrained – (i) the necessary wearing apparel, cooking utensils and bedding of the defaulter and members of his family:- (ii) the tools of artisans ; (iii) when the defaulter is an agriculturists, his implements of husbandry, seed, grain, and such cattle as may be necessary to enable him to earn his livelihood; (b) the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any property has been distrained which, in the opinion of the Commissioner or of the person to whom the warrant as addressed, should not have been so distrained, it shall forthwith be returned to then person from whom it was distrined; (c) the officer shall on distraining the property forthwith make in the presence of two witnesses an inventory of the property which he distrains under such warrant, and shall at the same time give a written notice in the prescribed form or in a form to the like effect along with a copy of such inventory to the person in possession thereof at the time of distraint that such property will be sold as therein mentioned; (d) when the property is immovable- (i) the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge; (ii) the order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and upon a conspicuous part of the Corporation office and also when the property is land paying revenue to the Government in the office of the Collector; (e) any transfer of or charge on the property attached or any interest therein made subsequent to such attachment, and without the written permission of the Commissioner shall be void as against all claims of the Corporation enforceable under the attachment. 179 Sale of goods distrained in special cases.- (1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody together with the amount to be levied is likely to exceed its value, the Commissioner shall at once give notice to the person in whose possession the property was, when distrained, to the effect that it will be sold at once; and shall sell it accordingly unless the amount named in the warrant is forthwith paid. (2) On the expiry of time specified in the notice served by the officer executing the warrant, the property distrained or attached, or in the case of immovable property, a sufficient portion thereof, if not sold at once under sub-section (1) may be sold by public auction under the orders of the Commissioner, unless the warrant is suspended by him or the sum due is paid by the defaulter together with all costs incidental to the notice, warrant, distress, attachment or detention of the property, as the case may be. (3) Where the sum due together with costs is paid by the defaulter as aforesaid, any attachment levied on his property shall be deemed to be removed and the property if immovable shall be returned. (4) All sales of immovable property under this section shall so far as may be practicable, be regulated by the procedure laid down in the rules made by the Government in that behalf. (5) After the sale of immovable property by auction as aforesaid the Commissioner shall put the person declared to be the purchaser in possession of the same and shall grant him a certificate to the effect that he has purchased the property to which the certificate refers. (6) No officer or servant in the service of the Corporation or any councilor during the term of his office shall directly or indirectly purchase any property at any such sale. (7) The sale proceeds or such part thereof as may be sufficient shall be applied, first in discharge of ay sum due to the Government in respect of such property and secondly, in discharge of the sum due to the Corporation and all such incidental costs as aforesaid. (8) The surplus proceeds shall be forthwith credited to the Corporation and notice of such credit shall be given to the person in whose possession the property was at the time of distraint or attachment. If such person claims the surplus by written application to the Commissioner within three years from the date of the notice given under this sub-section, the principal officer shall refund the surplus to him. (9) Any such surplus not so claimed shall be the property of the Corporation.