Procedure when distraint is impracticable

Procedure when distraint is impracticable. (1) If, for any reason, the distraint or a sufficient distraint of the defaulter’s property under the foregoing provisions of this Chapter is impracticable, the municipal council may prosecute the defaulter before a magistrate of the first class: Provided that an occupier of a building or vacant land, in respect of which any tax remains unpaid in whole or in part, shall not be liable to prosecution in respect of any sum recoverable from him unless he has wilfully prevented distraint or a sufficient distraint of movable property found on the building or vacant land. (2) Every person who is prosecuted under sub-section (1), shall be liable on proof, to the satisfaction of the magistrate, that he wilfully omitted to pay the amount due by him, to pay a fine not exceeding twice the amount which may be due by him on account of,— (a) the tax and warrant fee, if any, and (b) if the distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained. (3) Whenever any person is convicted of an offence under sub-section (2), the magistrate shall, in addition to any fine which may be imposed, recover summarily and pay over to the municipal council the sum, if any, due under the heads specified in clauses (a) and (b) of sub-section (2), and may in his discretion also recover summarily and pay to the municipal council such amount, if any, as he may fix as the cost of the prosecution.