(1)If the person on whom a notice of demand has been served under sub-section (3) of section 142, does not within thirty days from the service of such notice of demand, either,-(a)pay the sum demanded in the notice, or(b)show cause to the satisfaction of the municipal council, or of such officer as the municipal council by rule may appoint in this behalf, or of the Municipal Commissioner or Chief Officer, if any, why he should not pay the same, or(c)prefer an appeal in accordance with the provisions of section 150 against the demand,he shall be deemed to be in default, and thereupon such sum not exceeding twenty per cent of the amount of the tax as may be determined by the Municipal Commissioner or the Chief Officer, may be recovered from him by way of penalty, in addition to the amount of tax as an arrear of tax; and the tax and penalty with all costs of the recovery may be levied under a warrant caused to be issued by the municipal council in the form set forth in Schedule XI or to the like effect, by distress and sale of the movable property or attachment and sale of the immovable property of the defaulter:Provided that where any measures precautionary or otherwise have been taken in respect of any such property for the recovery of any sum claimed by the Government, any proceedings under this Chapter in respect of such property shall abate.(2)Every warrant issued under this section shall be signed by the Municipal Commissioner or Chief Officer, of the municipal council causing the same to be issued.(3)Where the property is in the area under the control of the municipal council, the warrant shall be addressed to an officer of the municipal council. Where the property is in another [municipal area] [Substituted by Act 36 of 1994 w.e.f. 1-6.1994.] constituted under this Act or [the Karnataka Municipal Corporations Act, 1976] [Substituted by Act 22 of 2000 w.e.f. 29-11.2000.], or in a cantonment or in a place which is not a [municipal area] [Substituted by Act 36 of 1994 w.e.f. 1-6.1994.] constituted under this Act, the warrant shall be addressed to the Municipal Commissioner or Chief Officer of the Corporation or of the municipal council concerned or the Executive Officer of the cantonment or to the Tahsildar of the taluk, as the case may be:provided that such Municipal Commissioner, Chief Officer, Executive Officer or Tahsildar may endorse such warrant to a subordinate officer.(4)It shall be lawful, for any officer to whom a warrant issued under subsection (2) is addressed or endorsed, if the warrant contains a special order authorising him in this behalf, but not otherwise, to break open, at any time between sunrise an sunset, any outer or inner door or window of a building, in order to make the distress directed in the warrant, if he has reasonable grounds for believing that such building contains property which is liable to seizure under the warrant, and if after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance:Provided that such officer shall not enter or break open the door of any apartment occupied by women, until he has given three hours' notice of his intention, and has given such women an opportunity to withdraw.(5)It shall also be lawful for any such officer, authorised by the warrant, to distrain, wherever it may be found, any movable property or attach any immovable property of the person named in the warrant issued under subsection (1), as defaulter, subject to the following conditions, exceptions and exemptions, namely:-(a)the following property shall not be distrained:-(i)necessary wearing apparel and bedding of the defaulter, his wife and children, and their cooking and eating utensils,(ii)tools of artizans;(iii)books of account; or(iv)when the defaulter is an agriculturist, his implements of husbandry, seed, grain, and such cattle as may be necessary to enable the defaulter to earn his livelihood;(b)the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any articles have been distrained which, in the opinion of a person authorised by or under sub-section (2) to sign a warrant or of the person to whom the warrant was addressed, should not have been so distrained, they shall forthwith be released;(c)the officer shall, on distraining the property forthwith make an inventory thereof and shall before removing the same give to the person in possession thereof at the time of distraint a written notice in the form set forth in Schedule XII;(d)(i)when the property is immovable, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge;(ii)the order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be affixed on a conspicuous part of the property and upon the notice board of the municipal office, and also, when the property is land paying revenue to the Government in the office of the Tahsildar of the Taluk in which the land is situate;(e)any transfer of or charge on the property attached or of any interest therein made without the written permission of the Municipal Commissioner or Chief Officer shall be void as against all claims of the municipal council enforceable under the attachment.
