(1) The distrainer attaching the crops or ungathered products of the land belonging to a defaulter, may either cause them to be sold when fit for reaping or gathering, or may cause them to be reaped or gathered in due season and stored in proper places until sold and in the latter case, the expense of reaping or gathering and storing such crops or products shall be defrayed by the owner upon his redeeming the property, or from the proceeds of the sale in the event of its being sold.
385
(2) When crops or products belonging to a tenant are sold, it shall be lawful for such tenant to deduct the value of the crops or products so sold from any rent which may be due from him, then or afterwards, to the defaulter, in respect of the land on which such crops or products have been grown and it shall also be lawful for a tenant whose crops are attached for an arrear of revenue to pay the arrear and deduct the amount in the aforesaid manner from any rent due from him, then or afterwards.
Distrained cattle or goods not to be used
12. The distrainer shall not work the bullocks or cattle, or make use of the goods or effects distrained and shall provide the necessary food for the cattle or livestock, and any expenses so incurred shall be defrayed by the owner upon his redeeming the property, or from the proceeds of the sale in the event of its being sold.
Recovery of loss from neglect in respect of distrained property
13. Where property distrained are stolen or lost, or damaged by reason of the necessary precautions for its due preservation not having been taken, or from its having been improperly made use of, the amount of such loss or damage shall be recoverable by summary process by the Collector from the officer from whose neglect or act the loss or damage was occasioned and the amount so recovered shall be paid to the person damnified.
Distress to be proportionate to the arrear
14. The distress levied shall not be excessive, that is to say, the property distrained shall be as nearly as possible proportionate to the amount of the arrear.
Time of Distress
15. Any distress shall be made after sunrise and before sunset and not otherwise.
386 Penalty for fraudulent conveyance of property to prevent distress
16. Where a defaulter makes any fraudulent conveyance of property to prevent the distress for arrears, any civil court of competent jurisdiction, upon proof thereof, shall summarily cause the property to be delivered up to the distrainer:
Provided that nothing in this section shall preclude the defaulter from being proceeded with under Section 424 of the Indian Penal Code.
Claims to property distrained and sold
17. Where any person, not being a defaulter or his surety, claims a right to the property distrained and if the distrainer causes the property to be sold notwithstanding such claim, the claimant may, after establishing his right in a civil court of competent jurisdiction, recover from the distrainer the full value of the property with interest, cost and damages:
Provided that no such claim to crops on, or to be gathered from, the land attached in the possession of the defaulter and founded upon a previous sale, mortgage or otherwise shall bar the claim of revenue due from that land.
Penalty for forcibly or clandestinely taking away distrained property
18. Where it is 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, without prejudice to any action being taken under the provisions of the Indian Penal Code, summarily cause such property to be restored to the distrainer.
What places distrainer may force open
19. It shall be lawful for the distrainer to force open any stable, cowhouse, granary, godown, out-house or other building, and shall also enter any dwelling house the outer door of which is open, and may break open the door of any room in such dwelling house for the purpose of attaching property belonging to a defaulter and lodged therein:
Provided that no apartment in such dwelling house which is in the actual occupancy of women, who according to the usage or customs of the country do not appear in public, shall be broken open or entered into by the distrainer except as provided in section 20.
387 Powers of distrainer to force open doors, etc, in the presence of a police officer
20. Where a distrainer has reason to believe that the property of a defaulter is lodged within a dwelling house, the outer door of which is shut or within any apartment in such dwelling house which is in the actual occupancy of women, who according to the usage or customs of the country do not appear in public, such distrainer shall break open the dwelling house or enter the said apartment only in the presence of a police officer:
Provided that no apartment in the actual occupancy of women shall be entered except after due notice has been given for their withdrawal and after giving them reasonable facility for such withdrawal.
Penalty for unlawful entry
21. Whoever forces open the outer door of a dwelling house or enters into an apartment which is in the actual occupancy of women in contravention of the provisions of section 20 shall, on conviction before a Magistrate of the First Class, be punishable with imprisonment of either description for a term not exceeding six months or with fine not exceeding five hundred rupees.
Proclamation of time of sale and of property to be sold