Section 162 in West Bengal Municipal Corporation Act, 2006
162. Distress.
- It shall be lawful for any officer or other employee of the Corporation, to whom a warrant issued under this chapter is addressed, to distrain, wherever it may be found in any place in the Corporation area, any movable property belonging to the person therein named as defaulter, subject to the following condition, exception and exemption, namely :-(a)the following property shall not distrained:-(i)the necessary wearing apparel and bedding of the defaulter, his wife and children, and their cooking and eating utensils.(ii)tools of artisans, and(iii)books of accounts;(b)the distress shall not be excessive, that is to say, the property distrained shall, as nearly as possible, be equal in value to the amount recoverable under warrant, and if, in the opinion of the Commissioner, the property, which has been distrained, should not have been so distrained, it shall forthwith be released;(c)the person charged with the execution of a warrant shall, in the presence of two witnesses, forthwith make an inventory of the property which he seizes under such warrant, and shall, at the same time, give possession thereof at the rime of seizure to the person in a notice, in writing, for such period, and in such Form, as may be specified by the Corporation by regulations, that the said property will be sold as therein mentioned;(d)if there is reason to believe that any property seized under a warrant of distress issued under section 162, if left in the place where it is found is likely to be removed by force, the officer executing the warrant may take it to the office of the Corporation or to any other place appointed by the Commissioner.
