189. Suit for damages for wrongful acts of authorised distrainer.
(1)In any of the following cases, namely :(a)if any person authorised by this Chapter to distrain property makes any distraint or sale, or cause any sale to be made, otherwise than in accordance with the provisions of this Chapter, or(b)if any distrained property is lost, damaged, or destroyed by reason of the distrainer not having taken proper precaution for the due keeping and preservation thereof, or(c)if a distraint is not immediately withdrawn as required by any provision of this Chapter, the owner of the property may institute a suit before the Collector within three months from the date of the occurrence of the cause of action, to recover damages for any injury which he may have thereby sustained.(2)if any illegal act is committed by any agent under colour of the exercise of the powers of distraint conferred by this Chapter, the person employing such agent shall be liable, as well as the agent himself, for any damages accruing by reason of such act.
