Section 191 in Gauhati Municipal Corporation Act, 1971
191. Warrant of distress.
- The employee charged with the execution of a warrant of distress issued under section 189 shall, if authorised by the warrant, distrain, wherever it may be found, any movable property or attach any immovable property of the person named in the warrant subject to the following conditions, namely: -(a)The following property shall not be distrained: -(i)The necessary wearing apparel and bedding of defaulter, his wife and children;(ii)The tools of artisans including equipment of persons engaged in medical profession;(iii)Books of accounts of commercial houses and law books of persons engaged in legal profession; and(iv)When the defaulter is an agriculturist, his implements of husbandry; seed, grain and such cattle as may be necessary to enable the defaulter to earn his livelihood;(b)The property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any property has been distrained which, in the opinion of the Commissioner or the person to whom the warrant was addressed, should not have been so distrained, it shall forthwith be returned to the defaulter;(c)The employee shall forthwith make in the presence of two witnesses at least one of whom shall be a ratepayer an inventory of the movable property which he seizes under such warrant, and shall at the same time give a written notice, in the form to be prescribed in this behalf, to the person in possession thereof at the time of seizure, that such property will be sold as therein mentioned.(d)When the property is immovable: -(i)The attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge;(ii)The order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the Municipal Office, and also when the property is land paying revenue to the Government, in the office of the Collector; and(e)Any transfer of or charge on the property attached or any interest therein made without the written permission of the Commissioner shall be void as against all claims of the Corporation enforceable under the attachment.
