104Disposal of distrained property
(1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody is, when added to the amount to be recovered, likely to exceed its value, the Chief Executive Officer shall give notice to the person in whose possession the property was at the time of seizure that it will be sold at once, and shall sell it accordingly by public auction unless the amount mentioned in the warrant is forthwith paid.
(2) If the warrant is not in the meantime suspended by the Chief Executive Officer, or discharged, the property seized shall, after the expiry of the period named in the notice served under sub-section (2) of section 103, be sold by public auction by order of the Chief Executive Officer.
(3) For every distraint made under this Chapter a fee of such amount, not exceeding two hundred rupees, as shall in each case be fixed by the Chief Executive Officer shall be charged, and the said fee shall be included in the costs of recovery.
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- 98 Time and manner of payment of taxes
- 99 Public notice for taxes due
- 100 Notice of demand
- 101 Recovery of tax
- 102 Interest payable on taxes due
- 103 Distress
- 104 Disposal of distrained property
- 105 Attachment and sale of immovable property
- 106 Recovery from a person about to leave cantonment and refund of surplus sale proceeds, if any
- 107 Power to institute suit for recovery