section 18
Penalty for forcibly or clandestinely taking away distrained property
The Tamil Nadu Revenue Recovery (Amendment) Act, 1981Tax198163 sections
Statutory text
Where it may be proved to the satisfaction of any Civil Court of competent jurisdiction that any person has forcibly or clandestinely taken away property once distrained, the Court may summarily cause such property to be restored to the distrainer. The offender shall further be liable to the penalty prescribed by the Indian Penal Code.
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