(1)In any of the following cases, namely :(a)if any person authorised by this Chapter to distrain property makes any distraint or sale, or cause any sale to be made, otherwise than in accordance with the provisions of this Chapter, or(b)if any distrained property is lost, damaged, or destroyed by reason of the distrainer not having taken proper precaution for the due keeping and preservation thereof, or(c)if a distraint is not immediately withdrawn as required by any provision of this Chapter, the owner of the property may institute a suit before the Collector within three months from the date of the occurrence of the cause of action, to recover damages for any injury which he may have thereby sustained.
