Distraint and sale of moveable property

Distraint and sale of moveable property.—(1) The Tahsildar may cause the defaulter’s moveable property to be distrained and sold.

1. (2) Such distraint shall be made by such officers as the Tahsildar may authorise in this behalf and shall not be made before sunrise or after sunset.
2. (3) The officer distraining property shall make a list of the property distrained and shall deliver a copy thereof to the defaulter or to any person in possession of the property.
3. (4) If the arrear is not paid within the time specified in the notice issued under section 162, the distrained property may be sold by public auction in the manner prescribed, and the proceeds shall be applied in the first instance to the payment of the expenses of the distraint and sale and then in satisfaction of the arrear.