Section 163 in West Bengal Municipal Corporation Act, 2006
163. Disposal of distrained property and attachment and sale of recoverable property.
(1)When the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is. when added to the amount to be recovered, likely to exceed its value, the Commissioner shall give notice to the person in whose possession the property was at the time of seizure that it will be sold at once, and he shall sell it accordingly by public auction unless the amount mentioned in the warrant of distress issued under section 162 is forthwith paid.(2)If the warrant is not in the meantime suspended by the Commissioner or is not discharged. the property seized shall, after the expiry of the period mentioned in the notice under clause (c) of section 162. be sold by public auction by order of the Commissioner.(3)When a warrant of distress is issued for attachment and sale of immovable property, such 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 and declaring that such property shall be sold unless the amount of tax due with all costs or recovery is paid into the office of the Corporation within fifteen days from the date of attachment.(4)A copy of the order under sub-section (3) shall be affixed on a conspicuous part of the property and upon a conspicuous part of the office of the Corporation.(5)Any transfer of, or charge on. the property attached or any interest therein, without permission, in writing, of the Commissioner, shall be void as against all claims of the Corporation enforceable under attachment.(6)The surplus of the sale proceeds, if any, shall, immediately after the sale of the property, be credited to the General Account of the Municipal Fund, and a notice of such credit shall be given, at the same time, to the person whose property has been sold or to his legal representative and, if the same is claimed by application, in writing, to the Commissioner within one year from the date of such notice, a refund thereof shall be made to such person or to his legal representative.(7)All sales of property under this section shall, so far as may be practicable. be regulated by the procedure in force for the time being in a sessions court with respect to any sale after distress.(8)No officer or other employee of the Corporation shall, directly or indirectly, purchase any property on sale under this section.(9)Any surplus of the proceeds, not claimed within one year from the date of the notice under sub-section (6), shall be the property of the Corporation.(10)For every distraint and attachment made in accordance with the foregoing provision of this chapter, a fee of such amount, not exceeding two and a half per cent. of the amount of the tax due, as shall, in each case, be fixed by the Commissioner, shall be charged and shall be included in the cost of recovery.
