Section 31 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
31. Distraint and sale of movable property.
(1)If the amount of the tax demanded is not paid within fifteen days from the service of the demand notice referred in rule 13 and if the person from whom the tax is due has not shown sufficient cause to the satisfaction of the executive authority of the village panchayat concerned for non-payment of tax, the executive authority may recover by taking distraint proceedings under his warrant and sale of the movable property of the defaulter. The amount due on account of the tax together with the warrant fee and the distraint fee and with such further sum as will satisfy the probable charges that will be incurred in connection with the detention and sale of the property so distrained:Provided that the movable property described in the proviso to sub-section (1) of section 60 of the Code of Civil Procedure, 1908 (Central Act V of 1908) shall not be liable to distraint.(2)If, for any reason the distraint or a sufficient distraint of the defaulter's properties is impracticable, the executive authority may prosecute the defaulter before the Criminal Court having jurisdiction.(3)The warrant under sub-rule (1) shall be in Form-1 and for each such warrant, a fee of one rupee shall be levied.(4)Under a special order in writing of the executive authority who signed the distraint warrant, the Panchayat Assistant or Part-time Clerk, as the case may be, may, between sunrise and sunset, break open any outer or inner door or window of any building in order to make the distraint, if he has reasonable grounds for believing that such building contains property which is liable to seizure and if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance:Provided that he shall not enter or break open the door of any apartment appropriated to women until he has given three hours notice of his intention and has given such women an opportunity to withdraw.
