Distraint and sale of movable property.

If the person liable for the payment of tax, fee, cess or other due does not, within fifteen days from the commencement of the half-year in respect of property tax or from the service of the notice or bill as the case may be, pay the sum due or show sufficient cause for nonpayment of the same to the satisfaction of the Commissioner and if no appeal is preferred against the said tax, fee, cess or due as provided in this Act, the Commissioner may recover by distraint under a warrant in the form set out in Schedule X and sale of the movable property of the defaulter, the amount due on account of the tax, fee, cess or due together with all costs of the recovery which include a warrant and distraint fee at such rate not exceeding the rates specified in Schedule XII and such further sum as will satisfy the probable charges that will be incurred in connection with the detention and sale of the property so distrained:

Provided that movable property described in the proviso to sub-section (1) of section 60 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908) shall not be liable to distraint.