(1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody together with the amount to be levied is likely to exceed its value, the CEO shall at once give notice to the person in whose possession the property was, when distrained, to the effect that it will be sold at once; and shall sell it accordingly unless the amount named in the warrant is forthwith paid.
(2) On the expiry of time specified in the notice served by the officer executing the warrant, the property distrained or attached, or in the case of immovable property, a sufficient portion thereof, if not sold at once under sub-rule (1) may be sold by public auction under the orders of the CEO, unless the warrant is suspended by him or the sum due is paid by the defaulter together with all costs incidental to the notice, warrant, distress, attachment or detention of the property, as the case may be.
(3) Where the sum due together with costs is paid by the defaulter as aforesaid, any attachment levied on his property shall be deemed to be removed and the property if immovable shall be returned.
( 4) After the sale of immovable property by auction as aforesaid the CEO shall put the person declared to be the purchaser in possession of the same and shall grant him a certificate to the effect that he has purchased the property to which the certificate refers.
l=[~ ~, ~ 14 lTT'if 2016 222 (267) ( 5) No officer or servant in the service of the agency during the term of his office shall directly or indirectly purchase any property at any such sale.
( 6) The sale proceeds or such part thereof as may be sufficient shall be applied, first in discharge of any sum due to the Government in respect of such property and secondly, in discharge of the sum due to the agency and all such incidental costs as aforesaid.
(7) The surplus proceeds shall be forthwith credited to the agency and notice of such credit shall be given to the person in whose possession the property was at the time of distrains or attachment.
If such person claims the surplus by written application to the CEO within three years from the date of the notice given under this sub section, the principal officer shall refund the surplus to him.
(8) Any such surplus not so claimed shall be the property of the agency.
145. Attachment of rent due-
(1) Where a bill for any sum due on account of any property tax or any other tax/ user charge is served upon on occupier of premises, the CEO may at the time of service or at any subsequent time cause to be served upon the occupier a notice requiring him to pay to the agency any rent due or falling due from him to the person primarily liable for the payment of the said tax to the extent necessary to satisfy the said sum due.
(2) Such notice shall operate as an attachment of the said rent until the said sum due on account of property tax shall have been paid and satisfied and the occupier shall be entitled to credit in account with the person to whom the said rent is due for any sum paid by him to the agency in pursuance of such notice. .
(3) If the occupier shall fail to pay to the agency any rent due or falling due which he has been required to pay in pursuance of a notice served upon him as aforesaid the amount of such rent may be recovered from him by the agency as distress and sale of goods of the said person.