Warrant how to be executed.

The officer charged with the execution of a warrant of distress issued under section 146 shall, if authorized by the warrant, distrain, wherever 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:—

1. (a) the following property shall not be distrained:—
   • (i) the necessary wearing apparel and bedding of the defaulter, his wife and children;
   • (ii) the tools of artisans;
   • (iii) when the defaulter is an agriculturist, his implements of husbandry, seed, grain, and such cattle as may be necessary to enable him to earn his livelihood;
2. (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 was addressed, should not have been so distrained, it shall forth-with be returned to the person from whom it was distrained;

1. (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, to the person in possession thereof at the time of distraint that such property will be sold as therein mentioned;

1. (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 orders shall be proclaimed at some place on or adjacent to the property by beat of drums or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and upon a notice board of the Corporation office,

and also, when the property is land paying revenue to the State Government, in the office of the Collector (North).

1. (e) any transfer of or charge on the property attached or any interest therein made without the written permission of the Commissioner shall be void as against all claims of the Corporation enforceable under the attachment.