(1)If any person, after service upon him of such bill and notice, do not, within fifteen day of the service of such notice or from the date of any order made on application for review under section 96, pay the sum due, either to the Board at their office or -to- some person authorised by them to receive the money, or show to the Board sufficient cause for not paying the same, the amount of the arrear due, with costs according to the prescribed scale of fees, may at any time within six months after the date of service of the said notice, or of the order made on an application for review as aforesaid, be levied by attachment and sale of any movable property belonging to the defaulter, except ploughs, plough cattle, tools or implements of agriculture or trade and articles required for worship or prayer, wherever found, or of any movable property belonging to any other person, subject to the same exceptions, which may be found within the holding in respect of which such defaulter is liable to such tax, toll or fee:Provided that when the holding in respect of which the default is committed is a place of business, and the movable property attached is shown to the satisfaction of the Board. to have been left there for repairs or safe custody in the ordinary course of business, it shall be released:Provided also that, if the said property or any part thereof belong to any person other than the defaulter, the defaulter shall be liable to indemnify the owner thereof for any damage he may sustain by reason of such attachment, or by reason of any payment he may make to avoid such attachment or any sale under the same.
