Section 32 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
32.
The officer charged with the execution of a warrant shall, before making the distraint, demand payment of the tax due and the warrant fee. If tax due and warrant fee are paid, no distraint shall be made and if the tax or warrant fee are not paid the officer shalla. Seize such movable property of the defaulter as he may think necessary,b. Make an inventory of the property seized,c. give to the person in possession of the property seized at the time of seizure, a copy of the inventory and notice of saleProvided that a period of seven days shall be allowed for paying the amount due and redeeming the property seized.
