Vidhi Codex

section 181

Sale of property.

The Puducherry Municipalities Act, 1973
Infrastructure1973318 of 312 sections available1 chapters
Read full ActSections
Statutory text
  1. (1) If the warrant is not in the meantime suspended by the Commissioner or discharged, the property seized or a sufficient portion thereof, shall, after the expiry of the period specified in the notice served, under section 179 be sold by public auction under the orders of the Commissioner who shall apply the proceeds of the sale to the payment of amount due on account of tax, fee, cess or other dues and the said fees and expenses incidental to the detention and sale of the property and shall return to the person in whose possession the property was at the time of seizure any property or sum which may remain after the sale and the application of the proceeds thereof aforesaid. If the proceeds of the sale are insufficient for the payment of the amount due on account of the tax, and the said fees and the expenses incidental to the detention and sale of the property, the Commissioner may again proceed under section 177 in respect of the sum, remaining unpaid.
  2. (2) When the property seized is subject to speedy and natural decay, the Commissioner may sell it at any time before the expiry of the said period specified in the notice, unless the amount due is sooner paid.
  3. (3) The Commissioner shall consider any objections to the distraint of any property which are made within the period specified in the notice and may postpone the sale pending investigation thereof. If the Commissioner decides that the property attached was not liable to distraint, he shall return it, or if it has already been sold, the proceeds of the sale to the person appearing to be entitled thereto and may again proceed under section 177 and all fees and expenses connected with the first distraint and sale shall be recoverable from the defaulter if it shall appear to the Commissioner that he wilfully permitted the distraint of the property when to his knowledge it was not liable to distraint.

Study data processing for this section.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.