(1)The Officer charged with the execution of a warrant shall before making the distraint, demand payment of the tax due and the warrant fee of annas two for each warrant. If the tax and fee are paid no distraint shall be made but if the tax and fee are not paid the officer shall -(a)seize movable property of the defaulter as can be distrained;(b)make an inventory of the property seized; and(c)give to the person in possession of the property seized at the time of seizure a copy of the inventory and the notice of sale in the Form Q.(2)The distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the tax due by the defaulter together which all expenses incidental to the warrant distraint, detention and sale.
