Amendment status not verified — confirm the current text below against the official source.
1[Distress and attachment.]— 2[(1)] If the person liable for the payment of the 3[the tax for which a bill is served upon him and does not pay the tax together with penalty or interest or both as required under the provisions of this Act to pay the same], and if no appeal is preferred against the said tax, as hereinafter provided, such sum, with all costs of the recovery, may be levied under a warrant in the form of Schedule J, or to the like effect, to be issued by the Commissioner, by distress and sale of the goods and chattels of the defaulter 4[or, the attachment and sale of the immovable property of the defaulter,] or, if the defaulter be the occupier of any premises in respect of which a property-tax is due, by distress and sale of any goods and chattels found on the said premises 5[* * * *]. 6[(2) Where the person liable to pay the tax according to the bill served upon him pays the tax as required under the provisions of this Act but does not pay the amount of penalty or interest or both either in whole or in part as may be due on the unpaid amount of tax, for such amount which has remained unpaid, a warrant in the form of Schedule J, mutatis mutandis, may be issued by the Commissioner in the same manner as if such sums were due on account of the tax.] 7[(3) When a warrant is issued for the attachment and sale of immovable property the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefits from such transfer or charge, and declaring that such property will be sold unless the amount of 8[tax due, penalty or interest or both, if any, due and payable together] with all costs of recovery is paid into the municipal office within 9[twenty-one days]. 10[(4) Such order shall be proclaimed by fixing at some conspicuous part of the property and upon a conspicuous part of the municipal office and also, when the property is land, paying revenue to the State Government, in the office of the Collector.] (5) Any transfer of or charge on the property attached or any interest therein made without the written permission of the Commissioner shall be void as against all claims of the Corporation enforceable under the attachment.]