Section 31(4) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(4)Under a special order in writing of the executive authority who signed the distraint warrant, the Panchayat Assistant or Part-time Clerk, as the case may be, may, between sunrise and sunset, break open any outer or inner door or window of any building in order to make the distraint, if he has reasonable grounds for believing that such building contains property which is liable to seizure and if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance:Provided that he shall not enter or break open the door of any apartment appropriated to women until he has given three hours notice of his intention and has given such women an opportunity to withdraw.
