Inventory and notice of distress and sale.

Infrastructure1973318 of 312 sections available1 chapters

Statutory text

(1) The officer charged with execution of a warrant of distress issued under section 177 shall forthwith make an inventory of movable property which he seizes under such warrant and shall at the same time give a written notice in the form set out in Schedule XI or in some similar form together with a copy of inventory to the person in possession thereof at the time of seizure, that the said property shall be sold as therein mentioned.
(2) 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 due by the defaulter together with all expenses incidental to the warrant, distraint, detention and sale.
(3) Nothing contained in this section shall preclude from demanding payment of tax due and of warrant fees before making the distraint.

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