Section 32 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
32. Seizure of property.
(1)The Panchayat Assistant or Part-time Clerk, as the case may be, shall, before making the distraint, demand payment of the tax due and warrant fee. If the tax and fee are paid, no distraint shall be made, but if the tax or fee is not paid, the Panchayat Assistant or Part-time Clerk, as the case may be, shall -(a)seize such movable property of the defaulter as he may think necessary having regard to the tax arrears;(b)make an inventory of the property seized; and(c)give to the person in possession of the property seized at the time of seizer, 3 copy of the inventory and the notice of sale in the Form II:Provided that a period of seven days shall be allowed for paying the amount due and redeeming the property seized.(2)The distraint shall not be excessive, that is to say, the property distrained shall be, as nearly as possible, equal in value to the tax due by the defaulter together with all expenses incidental to the warrant, distraint, detention and sale.
