Section 9

Provided that no distraint shall be made in pursuance of this sub-section except at the instance or with consent of the Government or such officer as may be authorised by the Government in this behalf:

Provided further that no such distraint shall be made in pursuance of this sub-section unless the amount of tax due in respect of any stage carriage or public carrier vehicle exceeds five thousand rupees.

(3) Distraints under sub-section (2) may also be made by such officers or class of officers as the Government may, by general or special order, direct and the officer making any such distraint shall forward the proceedings thereof together with the distraint articles to the Collector for further action under sub-section (2).