The officer incharge of the execution or a warrant of distress issued under rule 140 may if authorized by a general or special order in writing by the CEO between sunrise and sun-set break open any outer or inner door or window of a building in order to levy distress-.
143.
i:r~ ~, ~ 14 i:rrcf 2016 222 (265)
(a) if he has a reasonable ground for believing that such building contains property which is liable to such distress; and
(b) if after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance:
Provided that such officer shall not enter or break open the door or window of any apartment appropriated to the use of women until he has given the women a reasonable opportunity to withdraw.
Warrant how to be executed.- Any officer charged with the execution of a warrant of distresses issued under rule-140 shall, if authorized by the warrant, distrain whenever it may be found, any movable property or attach any immovable property of the person named in the warrant subject to the following conditions, namely:-
(a)
(b)
(c)
(d) the following property shall not be distrained -
(i) the necessary wearing apparel, cooking utensils and bedding of the defaulter and members of his family:-
(ii) the tools of artisans ;
(iii) when the defaulter is an agriculturists, his implements of husbandry, seed, grain, and such cattle as may be necessary to enable him to earn his livelihood;
the distress shall not be excessive, that is to say, the property distrained shall be a-s nearly as possible equal in value to the amount recoverable under the warrant, and if any property has been distrained which, in the opinion of the CEO or of the person to whom the warrant as addressed, should not have been so distrained, it shall forthwith be returned to then person from whom it was distrained;
the officer shall on distraining the property forthwith make in the presence of two witnesses an inventory of the property which he distrains under such warrant, and shall at the same time give a written notice in the prescribed form or in a form to the like effect along with a copy of such inventory to the person in possession thereof at the time of distrain that such property will be sold as therein mentioned;
when the property is immovable-
(i) the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property 222 (266) l=f~ ~, ~ 14 l=fftl 2016 in any way and all persons from taking any benefit from such transfer or charge;
(ii) the order shall be proclaimed at some place on or adjacent to the property by beat of drummer other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and upon a conspicuous part of the agency office and also when the property island paying revenue to the Government in the office of the Collector;
( e) any transfer of or charge on the property attached or any interest therein made subsequent to such attachment, and without the written permission of the CEO shall be void as against all claims of the agency enforceable under the attachment.