Section 31(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(1)If the amount of the tax demanded is not paid within fifteen days from the service of the demand notice referred in rule 13 and if the person from whom the tax is due has not shown sufficient cause to the satisfaction of the executive authority of the village panchayat concerned for non-payment of tax, the executive authority may recover by taking distraint proceedings under his warrant and sale of the movable property of the defaulter. The amount due on account of the tax together with the warrant fee and the distraint fee and with such further sum as will satisfy the probable charges that will be incurred in connection with the detention and sale of the property so distrained:Provided that the movable property described in the proviso to sub-section (1) of section 60 of the Code of Civil Procedure, 1908 (Central Act V of 1908) shall not be liable to distraint.
