(1) All sales of property under this Chapter, shall be regulated a far as practicable, by such procedure of the Civil Court, as may be applicable in regard to sale of movable or immovable property after attachment.
(2) No Officer or other employee of the Municipality shall directly or indirectly purchase any property at any such sale.
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(3) Any surplus not claimed within one year referred to in sub-section (5) of section 189, shall be the property of the Municipality.
(4) For every distraint under section 187 and attachment under section 189, a fee of such amount not exceeding two-and-half per cent of the amount of tax due, as may in such case be fixed by the Chief Officer, shall be charged and included in the cost of recovery.
191. Recovery from a person about to leave the Municipal area:
(1) If the Chief Officer of the Municipality has reason the believe that any person from whom any sum is due or about to become due on account of any tax, is about to move from the municipal area of the Municipality, he may direct the immediate payment by such person of the sum so due or about to become due and to cause a notice of demand for the same to be served on such person.
(2) If, on the service of such notice, such person does not forthwith pay the sum so due or about to become due, the amount shall be recoverable by distress or attachment and sale in the manner herein-before provided, and the warrant of distress or attachment and sale may be issued and executed without any delay.
192. Distraint not unlawful of want of form:
No distress under this Act shall be deemed to be unlawful nor shall any person making the same be deemed a trespasser on account of:-
(a) any defect or want of form in the notice summons, notice of demand, warrant of distress, inventory or other proceeding relating thereto; or
(b) any irregularity committed by such person : provided that any person aggrieved by such defect or irregularity may be order of a court of competent jurisdiction, recover the full satisfaction of any special damage sustained by him.
193. Occupiers may be required to pay rent towards satisfaction of the tax- For the purposes of recovery of any tax on lands and buildings from any occupier under section 144, the Chief Officer of the Municipality, notwithstanding anything contained in any other law for the time being in force, shall cause to be served on such occupier a notice requiring him to pay to the Municipality any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he 1s liable under the said section.
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(2) Such notice shall operate as an attachment of such rent, unless the portion of the sum due shall have been paid and satisfied, and the occupier shall be entitled to credit in account with the person to whom such rent is due for any sum paid by him to the Municipality in pursuance of such notice:
Provided that if the person to whom such rent is due, is not the person primarily liable for payment of such tax, he shall be entitled to recover from the person primarily liable for the payment of such tax any amount for which credit is claimed as aforesaid.
(3) If any occupier fails to pay to the Municipality 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 Municipality as an arrear of tax under this Act.