Amendment status not verified — confirm the current text below against the official source.
Procedure when distraint is impracticable.—(1) If, for any reason, the distraint or a sufficient distraint of the defaulter’s property under the foregoing provisions of this Chapter is impracticable, the municipal council may prosecute the defaulter before a magistrate of the first class: Provided that an occupier of a 1[building or vacant land]1, in respect of which any tax remains unpaid in whole or in part, shall not be liable to prosecution in respect of any sum recoverable from him unless he has wilfully prevented distraint or a sufficient distraint of movable property found on the 1[building or vacant land]1.