Section 33(3) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(3)The executive authority shall consider any objection to the distraint of any property which is made within the said period of seven days and may postpone the sale pending investigation thereof. If the executive authority decides that the property attached was not liable to distraint, he shall return it, or if it has already been sold, the proceeds of the sale, to the person appearing to be entitled thereto and may again proceed under rule 31 and all fee's and expenses connected with the first distraint and sale shall be recoverable from the defaulter if it shall appear, to the executive authority that he willfully permitted the distraint of the property when to his knowledge it was not liable to distraint.
