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State of Tamilnadu - Section
Section 39 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
39. Prohibition to purchase distrained property in certain cases.
- Neither the executive authority nor any officer who signed the warrant or servant of the village panchayat shall directly or indirectly purchase any property at any sale distrained held under the foregoing rules.Form-I[See rule 31(3)]Distraint WarrantWarrant No............Dated...........To.........(Name of officer charged with execution of warrant)(State tax or taxes due and premises, if any, in respect of which the tax is or taxes are due)Whereas.......... of...............has not paid or shown sufficient cause for the non-payment of the sum of Rupees.............Paise......due for the tax or taxes noted above for the............20..., although the said sum has been duly demanded from the said and fifteen days have elapsed since such demand was made.This is to command you to demand the said sum of Rupees......... Paise .......together with one rupee for warrant fee, failing which you are to distrain the goods and chattels of the said.......(or, as the case may be, any goods and chattels found on the premises referred to) to the amount of the said sum of Rupees..... Paise........together with Rupees.. Paise..... for warrant fee and distraint fee making sufficient to defray the charges of keeping and selling such distraint; and, if within seven days next after such distraint, the amount due on account of the said tax or taxes and fees shall not be paid together with such further sum as may be sufficient to defray the charges of keeping such distraint, to sell the said goods and chattels under orders to be hereafter issued by me, and to remit to the village panchayat the sale proceeds of the distrained property, out of which the amount due on account of the said tax or taxes and fees, namely, viz., Rupees.......Paise........ and the charges of keeping and selling such distraint, will be deducted and credited to the fund, and the surplus, if any, returned to the owner of the goods and chattels distrained. If distraint or sufficient distraint cannot be found of the goods and the chattels of the said....... you are to certify the same together with this warrant.Station:Date:Signature of the Executive Authority.Form-II[See rule 32(l)(c)]Form of Inventory and Notice of Sale(State particulars of goods and chattels seized)Take notice that I have this day seized the goods and chattels specified in the above inventory for the sum of Rupees .......... Paise.......due towards the tax or taxes specified for the period ending...... 20...... And that unless you pay into the office of the village panchayat, the amount due together with the warrant fee, the distraint fee and the cost of keeping the goods and chattels. Within seven days from the date of this notice, the goods and chattels will be sold on the day of.... 20.... at the office of the village panchayat as the executive authority may direct and that the goods and chattels may be sold at any previous date, if they are liable to speedy and natural decay.Station:Date:Signature of the Executive Authority.Form-III[See rule 34]Table of Maximum Fee Payable on Distraint| Sums distrained for | Distraint fees |
| (1) | (2) |
| Under Rs.30 | 6.00 |
| Above Rs.30 and up to Rs. 70 | 10.00 |
| Above Rs.70 and up to Rs. 100 | 20.00 |
| Above Rs.100 and up to Rs. 150 | 30.00 |
| Above Rs.150 and up to Rs. 200 | 40.00 |
| Above Rs.200 and up to Rs. 250 | 50.00 |
| Above Rs.250 and up to Rs. 300 | 60.00 |
| Above Rs.300 | At the rate of twenty per cent of tax roundedoff to the next whole rupee. |