Amendment status not verified — confirm the current text below against the official source.
Inventory and notice of distress and sale.— The officer charged with the execution of a warrant of distress issued under section 203 shall forthwith make an inventory of the goods and chattels 12[* * * *] which he seizes under such warrant, and shall at the same time give a written notice in the form of Schedule K 13[or in a similar form] to the person in possession thereof at the time of seizure that the said goods and chattles 14[* * * *] will be sold as therein mentioned. 15[206. Sale.— (1) Where the property seized is subject to speedy and natural decay or when the expenses of keeping it in custody together with the amount to be levied is likely to exceed its value, the Commissioner shall at once give notice to the person in whose possession the property was, when 1 These words were substituted for the word “Distress” by Bom. 64 of 1953, s. 6(3). 2 Section 203 was numbered as sub-section (1) of section 203 by Bom. 8 of 1918, s. 4. 3 This portion was substituted for the portion beginning with the words “the said tax” and ending with the words “satisfaction of the Commissioner” by Mah. 11 of 2009, s. 36(1)(a). 4 These words were inserted by Bom. 64 of 1953, s. 6(1). 5 The words “or if the tax be due in respect of any vehicle or animal, by distress and sale of such vehicle or animal in whatsoever’s ownership, possession or control, as the case may be” were deleted by Mah. 11 of 2002, s. 17. 6 Sub-section (2) was substituted by Mah. 11 of 2009, s. 36(2). 7 Sub-sections (3) to (5) were inserted by Bom. 64 of 1953, s. 6(2). 8 These words were substituted for the words “tax due” by Mah. 11 of 2009, s. 36(3)(b). 9 These words were substituted for the figures and words “15 days” by Mah. 11 of 2009, s. 36(3)(b). 10 Sub-section (4) was substituted by Mah. 11 of 2009, s. 36(4). 11 The words “or the vehicles or animals in respect of which tax is due” were deleted by Mah. 11 of 2002, s. 18. 12 The words “and vehicle, animal” were deleted by Mah. 11 of 2002, s. 19. 13 These words were inserted by Bom. 8 of 1942 read with Bom. 8 of 1948, s. 3. 14 The words “and vehicles or animals” were deleted by Mah. 11 of 2009, s. 37. 15 This section was substituted for the original by Bom. 64 of 1953, s. 7. 1888 : III] The Mumbai Municipal Corporation Act 213 distrained, to the effect that it will be sold at once, and shall sell it accordingly unless the sum due and all costs recovery are paid forthwith. (2) If not sold at once under sub-section (1), the property distrained or attached or, in the case of immovable property, sufficient portion thereof, if the same can be conveniently severed may, after the expiry of the period stated in sub-section (3) of section 203, or named in the notice served under section 205, as the case may be, be sold by public auction 1[, or by auction inviting sealed bids] by order of the Commissioner, unless the Warrant is suspended by him or the sum due and all costs of recovery are paid by the defaulter, and the Commissioner shall apply the proceeds or such part thereof as shall be requisite in discharge of the sum due and the costs of recovery. (3) The surplus, if any, shall be forthwith credited to the municipal fund but if the same be claimed by a written application to the Commissioner within one year from the date of the sale, a refund thereof shall be made to the person in possession of the property at the time of seizure or attachment and any surplus not claimed within one year as aforesaid shall be the property of the Corporation. (4) Where the sum due and all costs of recovery are paid by the defaulter before a sale is effected, the property seized shall be returned to him and the attachment, if any, of immovable property, shall be deemed to have been removed. (5) Sales of immovable property under this section shall be held in the manner laid down in the regulations 2[made by the Commissioner in this behalf with the approval of the Standing Committee.] (6) After the sale of the immovable property as aforesaid, the Commissioner shall put the person declared to be the purchaser in possession of the same and shall grant him a certificate to the effect that he has purchased the property to which the certificate refers. (7) It shall be lawful for the Commissioner on behalf of the Corporation to bid in the case of any immovable property put up for sale, provided the previous approval of 3[the Improvements Committee] is obtained whether generally or for any particular property. (8) Subject to sub-section (7), on officer or servant in the service of the Corporation shall directly or indirectly purchase any property at any such sale. (9) The Commissioner may direct the removal from the immovable property by any police officer of any person who obstructs him in any action taken in pursuance of sub-section (6) and may also use such force as is reasonably necessary to effect entry on the said property.] 4[207. Fees for warrants, distraints and attachments and maintenance of animals seized.— (1) For every warrant issued and distraint or attachment made under this Act, a fee shall be charged at such rates, as 5[the Standing Committee] may, from time to time, specify. (2) For the maintenance of any animal seized under this Act, a fee shall be charged at such rate as 6[the Standing Committee] may, from time to time, specify. (3) In addition to the fees chargeable under sub-section (1) or (2), when peons are kept incharge of the distrained property, a fee of 7[rupees fifty] per day, for each peon employed shall be charged. (4) All fees charged under this section shall be include in the costs of recovery.