Section 133 in The Gujarat Municipalities Act, 1963
133. Coercive measures for recovery of municipal claims.
(1)If the person on whom ;notice of demand has been served under sub-section (3) of section 132 does not within fifteen days from the service of such notice pay the sum demanded in the notice-(i)such sum with all costs of the recovery may be levied under a warrant signed by the Chief Officer in consultation with the president in the form specified in Schedule V or to the like effect by distress and sale of the movable property or the attachment and sale of immovable property of the defaulter, and(ii)where the sum so demanded is on account of any tax levied in respect of water supply, sanitary service or any other service provided by the municipality under this Act, without prejudice to any other remedy for the recovery of the sum provided in this Act, it shall be lawful for the Chief Officer to discontinue the supply of water or the relevant service rendered to the defaulter until the sum so demanded together with the expenses incurred by the municipality in discontinuing and re-commencing the water supply or as the case may be, the service is paid to the municipality or recovered under this Chapter.(2)Where any measures precautionary or otherwise, have been taken in respect of any such property for the recovery of any sum claimed by the State Government, any proceedings under this Chapter in respect of such property shall abate.(3)(a)To whom warrant should be addressed. - Where the property is in the municipal borough, the warrant shall be addressed to an officer of the municipality;(b)where the property is in another municipal borough, the warrant shall be addressed to the Chief Officer of that municipal borough;(c)where the property is within the limits of a Corporation other that that for the City of Ahmedabad, constituted under the Bombay Provincial Municipal Corporations Act, 1949 ( Bombay LIX of 1949), the warrant shall be addressed to the Municipal Commissioner of such Corporation;(d)where the property is in a cantonment, the warrant shall be addressed to the executive officer of the cantonment;(e)where the property is not within the limits of such Corporation or a municipal borough or cantonment, the warrant shall be addressed to a government officer not lower in rank than a Mahalkari;(f)where the property is in the City of Ahmedabad, the warrant shall be addressed to the Registrar of the Court of Small Causes of Ahmedabad;Provided that such Chief Officer, Municipal Commissioner, executive officer, government officer or Registrar may endorse such warrant to a subordinate officer.(4)It shall be lawful for any officer to whom a warrant issued under sub-section (1) is addressed or endorsed, if the warrant contains a special order authorizing him in this behalf, to break open at any time between sunrise and sunset any outer or inner door or window of a building, in order to make any distress directed in the warrant, if he has reasonable grounds for believing that such building contains property which is liable to seizure under the warrant, and if after notifying his authority and purpose and duly demanding admittance he cannot otherwise obtain admittance:Provided that such officer shall not enter to break open the door of any apartment appropriated for women, until he has given three hours' notice of his intention and has given such women an opportunity to remove themselves.(5)Warrant how to be executed. - It shall also be lawful for any such officer, if authorised by the warrant, to distrain, wherever it may be found, any moveable property or attach any immoveable property of the person named in the warrant issued under subsection (1) as defaulter subject to the following conditions, exceptions and exemptions, namely:-(a)the following property shall not be distrained:-(i)the necessary wearing apparel and bedding of the defaulter, his wife and children,(ii)the tools of artisans,(iii)when the defaulter is an agriculturist, his implements of husbandry, seed-grain, and such cattle as may be necessary to enable the defaulter to earn his livelihood;(b)the property distrained shall be as nearly as possible equal in value to the amount recoverable, under the warrant; and if any property has been distrained which, in the opinion of the Chief Officer or of the person to whom the warrant was addressed should not have been so distrained, it shall forthwith be returned to the defaulter;(c)the officer shall on distraining or attaching the property forthwith make an inventory thereof and give to the person in possession thereof at the times of distraint or attachment a written notice in the form specified in Schedule VI;(d)(i)when the property is immovable, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge;(ii)the order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and then upon a conspicuous part of the municipal office, and also, when the property is land paying revenue to the State Government, in the office of the Collector of the district in which the land is situate;(e)any transfer of or charge on the property attached or of any interest therein made without the written permission of the Chief Officer shall be void as against all claims of the municipality enforceable under the attachment.
