Amendment status not verified — confirm the current text below against the official source.
(1) If the amount due by the defaulter on account of the tax, warrant, fee and distraint fee and the expenses incidental to the detention of the property are not paid within the period of seven days mentioned in the notice given under Rule 29 and if the distraint warrant is not suspended by the Commissioner, the property seized or a sufficient portion thereof, shall be sold by public auction under the orders of the Commissioner who shall apply the proceeds of the sale to the payment of the amount due on account of the tax, the warrant fee and the distraint fee and the expenses incidental to the detention and sale of the property, and shall return to the person in whose possession the property was at the time of seizure any property which may remain after the sale and the application of the proceeds there of a sa fore said if application is made by such person within three years from the date of the sale. If no such application is made, the property so remaining shall be for feited to the Corporation. If the proceeds of the sale are in sufficient for the payment of the amount due on account of the tax, the warrant fee and distraint fee and the expenses incidental to the detention and sale of the property, the Commissioner may again proceed under Rules 27 and 28 in respect of the sum remaining unpaid. (2) When the property seized is perishable or subject to speedy and natural decay or if the expense of keeping it well, together with the amount of tax due, exceed the value of the property, the Commissioner may sell it any time before the expiry of the said period of seven day sunless the amount due is sooner paid. (3) The Commissioner shall consider any objections to the distraint of any property which are made within the said period of seven days and may postpone the sale pending investigation thereof. If the Commissioner decides that the property attached was not liable to distraint, he shall return it or if it has already been sold, the proceeds of the sale to the person appearing to been titled there to any may again proceed under Rules 27and 28; and all fees and expenses connected with the first distraint and sale shall be recoverable from the defaulter if it shall appear to the Commissioner that he will fully permitted the distraint of the property when to his knowledge it was not liable to distraint. 32.(a) Fees shall be levied on distraint under this Act with reference to the amount due for which the distraint is made and according to the rates specified in the following table:- Sum distrained for Fees Rs. p. Under one rupee Twenty five paise One rupee and over but under five rupees Fifty paise Five rupees and over but under ten rupees One rupee Ten rupees and over but under fifteen rupees One rupee and fifty paise 283 Fifteen rupees and over, but under twenty rupees Two rupees Twenty rupees and over, but under twenty-five rupees Two rupees and fifty paise Twenty-five rupees and over, but under thirty rupees Three rupees Thirty rupees and over, but under thirty-five rupees Three rupees and fifty paise Thirty-five rupees and over, but under forty rupees Four rupees Forty rupees and over, but under forty-five rupees Four rupees and fifty paise Forty-five rupees and over, but under fifty rupees Five rupees Fifty rupees and over, but under sixty rupees Six rupees Sixty rupees and over, but under eighty rupees Seven rupees and fifty paise Eighty rupees and over but under one hundred rupees Nine rupees One hundred rupees and over Ten rupees (b) Such fees shall include all expenses except,- (i) the cost of maintaining any live-stock or the expenses incidental to the detention of the distrained property; and (ii) the charge payable on account of staff kept in charge of the distrained property, namely, fifty paise daily for each member of the staff.