Levy by distress on failure to pay tax :— If any person after service upon

him of such notice does not, within fifteen days of the service of such notice or from the date of any order made in an appeal under Section 153, pay the sum due either to the Executive Officer at his office or to some person authorised by him to receive the money, or show to the Executive Officer cause for not paying the same. the amount of the arrear due, with costs according to the prescribed scale of fees, may at any time within six months after the date of service of the said notice, or of the order made in an appeal as aforesaid, be levied by distress and sale of any movable property belonging to the defaulter (except ploughs. plough-cattle, tools or implements of agriculture or trade and articles required for worship or prayer) wherever found, or of any movable property belonging to any other person (subject to the same exceptions) which may be found within the holding in respect of which such defaulter is liable to such tax:

Provided that when the holding in respect of which the default is committed is place of business and the movable property distrained is shown to the satisfaction of the Executive Officer to have been left there for repairs on safe custody in the ordinary course of business, shall be released:

Provided further that if the said property or any part thereof belongs to any person other than the defaulter, the defaulter shall be liable to indemnity the owner thereof for any damage he may sustain by reason of such distress, or by

¹ Substituted by the Orissa Act 21 of 1979, wef. 24.07.1979.

reason of any payment he may make to avoid such distress or any sale under the

same.