Section 33 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
33. Sale of property seized.
(1)If the amount due by the defaulter on account of the tax, the warrant fee and distraint fee and all expenses incidental to the detention of the property are not paid within the period of seven days specified in the notice given under rule 32 and if the distraint warrant is not suspended by the executive authority, the property seized or a sufficient portion thereof shall be sold by public auction under the orders of the executive authority who shall apply the proceeds of the sale to the payment of the amount due on account of the tax, the warrant fee, the distraint fee and the expenses incidental to the detention and the sale of the property and shall return to the person in whose possession the property was at the time of seizure, any property or sum which may remain after the sale and the application of the proceeds thereof as aforesaid. If the proceeds of the sale are insufficient for the payment of the amount due on account of the tax, the warrant fee and distraint fee and the expenses incidental to the detention and sale of the property, then, the executive authority may again proceed under rule 31 in respect of the sum remaining unpaid.(2)When the property seized is subject to speedy and natural decay, the executive authority may sell it at any time before the expiry of the said period of seven days, unless the amount due is sooner paid.(3)The executive authority shall consider any objection to the distraint of any property which is made within the said period of seven days and may postpone the sale pending investigation thereof. If the executive authority decides that the property attached was not liable to distraint, he shall return it, or if it has already been sold, the proceeds of the sale, to the person appearing to be entitled thereto and may again proceed under rule 31 and all fee's and expenses connected with the first distraint and sale shall be recoverable from the defaulter if it shall appear, to the executive authority that he willfully permitted the distraint of the property when to his knowledge it was not liable to distraint.
