3. Levy, by distress and sale, of unpaid assessments. -
If any owner of land within Calcutta, or any person holding land within Calcutta on lease from the [Government] [Word substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.] shall, upon the written demand of the Collector, refuse or neglect to pay any sum at which the land is assessed, or for which he is liable under his lease, the Collector may levy the same by distress and sale of the goods and chattels, wherever found, of such owner or lessee, or, after written demand upon the tenant or occupier, and his refusal or neglect to pay the sum lawfully demanded, by distress and sale of any goods and chattels found upon the land, in the manner appointed for regulating distress for small rents in Calcutta by [the Presidency Small Cause Courts Act, 1882, Chapter VIII] [Words and figure substituted by Act 15 of 1882.]; and, for the purpose of any such distress and sale, the Collector shall have all the powers of [the Judges of the Court of Small Causes at Calcutta] [Words substituted by Act 15 of 1882.]; and the Collector shall have power to appoint any of his officers to perform the duties of bailiffs and appraisers, and of the chief clerk of the said Court,[* *] [Words omitted by Act 15 of 1882.] and all the provisions of the said Act relating to [the Judges of the Court of Small Causes at Calcutta] [Words substituted by Act 15 of 1882.] and their Court shall be deemed to apply to the said Collector and his office in the execution of this Act.
