Amendment status not verified — confirm the current text below against the official source.
(a) The movable property of a defaulter may be distrained wherever it may be found within the State of Karnataka. (b) If it is necessary to distrain property outside the limits of the city, the Commissioner shall address his warrant to such public servant having local jurisiduction as the Government may by general or special order direct. (c) Such public servant shall execute the warrant himself or cause to be executed by some person subordinate to him. (d) Subject to the modifaction set out in the following clauses the provisions of rules 28 to 32 (both Inclusive) shall apply to the execution of the warrant and the disposal of the sale proceeds. (e) For the purposes of action under rule 28 no special order in writing of the Commissioner shall be required, but if the Public servant to whom the warrant is addressed charges any subordinate with the execution thereof, he shall furnish such subordinate with a special order in writing to that effect, and such subordinate shall then have authority to take action under the rule. (f) For the purpose of action under rule 31 the public servant to whom the warrant is addressed may, without further orders from the Commissioner, sell or direct the sale of the property seized and shall on completion of the sale transmit the proceeds to the Commissioner subject to such deduction, if any, as may be necessary to meet expenses incurred locally. (g) It shall be unlawful for such public servant himself or for any person subordinate to him to purchase directly or indirectly any property at any such sale. 284 34.If any tax due from any person remains unpaid in whole or in part at the end of the period specified in sub-rule (1) of rule 27 and such person has left the State of Karnataka and cannot be found, the said tax such part thereof as remains unpaid together with all sums payable or connection therewith shall be recoverable as if it were an arrear of land revenue. 35.(1) Every person who is prosecuted under sub-rule (2) of rule 27 shall be liable on proof to the satisfaction of the magistrate that he wilfully omitted to pay the amount due by him, pay a fine not exceeding twice the amount which may be due by him on account of,- (a)the tax and the warrant fee, if any, and (b)if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained. (2)Whenever any person is convicted of an offence under sub-rule (1) the magistrate shall in addition to any fine which may be imposed recover summarily and pay over the corporation, the amount under the heads specified in clauses (a) and (b) of sub-rule (1), and may in his discretion also recover summarily and pay to the corporation such amount, if any, as he may fix as the costs of the prosecution.