(1) When any amount which,
(a) by or under any provision of this Act, is declared to be recoverable in the manner provided by this Chapter, or
(b) not being payable on demand on account of a toll, is claimable as an amount or instalment on account of any tax which is imposed in the district shall have become due, Assessment not invalid for defect of form.
Bar of other proceedings.
Presentation of bill for amount of tax.
82 [Act No.I of 1956] the Board shall with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill for the sum claimed as due.
(2) Every such bill shall specify—
(a) the period for which, and
(b) the property, occupation or thing in respect of which, the sum is claimed, and shall also give notice of
(i) the liability incurred in default of payment, and
(ii) the time within which an appeal may be preferred, as provided in section 156 against such claim.
(3) If the sum for which any bill has been presented as aforesaid is not paid into the office of the Board, or to a person authorised by the Board in that behalf to receive such payments, within thirty days from the presentation thereof, the Board may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form of Schedule A, or to the like effect.
148. If the person liable for the payment of the said sum does not, within thirty days from the service of such notice of demand, either—
(a) pay the sum demanded in the notice, or
(b) show cause to the satisfaction of the Board or of such officer as the Board may appoint in this behalf, why he should not pay the same, or
(c) prefer an appeal in accordance with the provisions of section 156 against the demand, such sum with all costs of the recovery may be levied under a warrant caused to be Contents of bill.
In what cases warrant may issue.
If bill not paid within thirty days notice of demand to issue.
[Act No.I of 1956] 83 issued by the Board in the form of Schedule B or to the like effect by distress and sale of the movable property of the defaulter.
149. Every Warrant issued under section 148 shall be signed by the President of the Board causing the same to be issued, or by an officer authorised by the Board for this purpose or with the sanction of the Government by a Government officer.
150. When the property is in the district, the warrant shall be addressed to an officer of the Board or with the sanction of the Government to a Government officer.
When the property is in another district, the warrant shall be addressed to the President of the Board in such other district:
Provided that such President may endorse such warrant to a subordinate officer or with the sanction of the Government to a Government officer. When the property is in the city of Hyderabad, the warrant shall be addressed to the Court of Small Causes, Hyderabad:
Provided that the said Court may endorse such warrant to a subordinate officer.
151. Any officer to whom a warrant is addressed by endorsement or otherwise may, if the warrant contains a special order authorising him in this behalf, but not otherwise, break open at any time between sunrise and sunset any outer or inner door or window of a building in order to make the distress directed in the warrant, if he has reasonable grounds for believing that such building contains property which is liable to seizure under the warrant and if after notifying, his authority and purpose and duly demanding admittance, he cannot otherwise obtain Warrant by whom to be signed.
To whom warrant should be addressed.
Power of entry under special order.
84 [Act No.I of 1956] admittance provided that such officer shall not enter or break open the door of any apartment appropriated for women until he has given reasonable notice of his intention and has given such women an opportunity to remove themselves.
152. Such officer may distrain, wherever it may be found, any movable property of the person named in the warrant as a defaulter subject to the following conditions, exceptions and exemptions, namely—
(a) the following property shall not be distrained:—
(i) the necessary wearing apparel, cooking vessels, bedding of the defaulter, his wife and children, and such personal ornaments as in accordance with religious usage cannot be parted with by any woman,
(ii) the tools of artisans, and
(iii) when the defaulter is an agriculturist, his implements of husbandry, seed-grain, and such cattle as may be necessary to enable him to earn his livelihood;
(b) the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any articles have been distrained which, in the opinion of a person authorised by or under section 149 to sign a warrant should not have been so distrained they shall forthwith be returned; and
(c) the officer shall on seizing the property forthwith make an inventory thereof, and shall before removing the same give to the person in possession thereof at the time of seizure a written notice in the form of Schedule C, that the Warrant how to be executed.
[Act No.I of 1956] 85 said property will be sold as shall be specified in such notice:
Provided that if after the property is distrained and before it has been sold, the sum due by the defaulter together with all costs incidental to the notice, warrant and distress of the property is paid, the officer shall remove the distress.