Amendment status not verified — confirm the current text below against the official source.
(1) When the property to be distrained is movable property (other than the produce of the land) in the possession of the defaulter the distraint shall be effected by actual seizure and the distrainig officer shall keep the property in his own custody, of in the custody of any one of his subordinates who shall be responsible for the due custody thereof. Distraint of movable property other than the produce of the land Provided that when the property so distrained be subject to speedy or natural decay, or if the expenses of keeping it in custody are likely to exceed its value, the distraining officer may if so authorized by the officer issuing the warrant of distraint sell it at once; Provided further that if the property distrained consists of live stock, agricultural implements or articles, which cannot be conveniently removed, and the distraining officer does not act under the first proviso he may— (i) Leave it in the charge of any person claiming to be interested in such property or of any other person, who is willing to under take to keep and be responsible for the custody of such property on his entering into a bond with one more sureties for an amount not less than the value of the property that he will take proper care of the property and produce it when called for or (ii) In the case of live-stock leave it in the charge of the pound keeper, if any. (2) The distraining officer shall make a list of the property distrined and obtain thereon an acknowledgement from the person in whose custody the property is left, and if possible, also of the defaulter and at last two other persons in attestation of the correctness of the list.. If the property distrained includes both live stock and other articles separate lists thereof shall be prepared and got attested.