Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 38(1)] [Section 38] [Entire Act] State of Tamilnadu - Subsection Section 38(1)(b) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 (b)if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained.