Rebate for self-occupied building

Rebate for self-occupied building. A rebate at the rate of fifty percent of the property tax shall be allowed in respect of any residential building or part of a residential building which is occupied by the owner of such building. seizure under the warrant, and if after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance: Provided that such officer shall not enter or break open the door of any apartment occupied by women, until he has given three hours’ notice of his intention, and has given such women an opportunity to withdraw. (5) It shall also be lawful for any such officer, authorised by the warrant, to distrain, wherever it may be found, any movable property or attach any immovable property of the person named in the warrant issued under sub-section (1), as defaulter, subject to the following conditions, exceptions and exemptions, namely:— (a) the following property shall not be distrained:— (i) necessary wearing apparel and bedding of the defaulter, his wife and children, and their cooking and eating utensils, (ii) tools of artizans; (iii) books of account; or (iv) when the defaulter is an agriculturist, his implements of husbandry, seed, grain, and such cattle as may be necessary to enable the defaulter 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 articles have been distrained which, in the opinion of a person authorised by or under sub-section (2) to sign a warrant or of the person to whom the warrant was addressed, should not have been so distrained, they shall forthwith be released; (c) the officer shall, on distraining the property forthwith make an inventory thereof and shall before removing the same give to the person in possession thereof at the time of distraint a written notice in the form set forth in Schedule XII; (d) (i) when the property is immovable, 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 affixed on a conspicuous part of the property and upon the notice board of the municipal office, and also, when the property is land paying revenue to the Government in the office of the Tahsildar of the Taluk in which the land is situate; (e) any transfer of or charge on the property attached or of any interest therein made without the written permission of the Municipal Commissioner or Chief Officer shall be void as against all claims of the municipal council enforceable under the attachment.