27. Power to distrain for rates. - The collecting member of the panchayat shall thereupon issue a writing in the form in Schedule A, signed by him authorizing the chaukidar or such other person as may be therein named, to levy, by the distraint and sale of sufficient portion of the moveable property of such defaulters, the amount of their respective arrears, together with sums equal to such arrears respectively by way of penalty.
