Provided further that, if for any reason the distraint or a sufficient distraint of a defaulter’s property is impracticable, the Secretary may prosecute the defaulter before a Magistrate.

Power to require village officer to collect taxes and fees due to panchayats. - Subject to such rules as may be prescribed, the Secretary shall have power to require the village officer having jurisdictions over Village Panchayat area or any part thereof to collect any tax, cess, surcharge or fee due to the Panchayat on such conditions as the Government may by general or special order determine.