| (1)
| When
the property seized is subject to speedy and natural decay or when the expense
of keeping it in custody is, when added to the amount to be recovered, likely
to exceed its value, the Chairperson shall give notice to the person in whose
possession the property was at the time of seizure that it will be sold at once,
and shall sell it accordingly by public auction unless the amount mentioned in
the warrant is forthwith paid. |
| (2)
| If
the warrant is not in the meantime suspended by the Chairperson, or discharged,
the property seized shall, after the expiry of the period named in the notice
served under sub-section (2) of section 103 be sold by public auction by order
of the Chairperson. |
| (3)
| When
a warrant is issued for the attachment and sale of immovable property, 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, and declaring that such property would be sold unless the amount of
tax due with all costs of recovery is paid into the municipal office within fifteen
days from the date of the attachment. |
| (4)
| Such
order shall be proclaimed at some place on or adjacent to such property by beat
of drum or other customary mode and a copy of the order shall be affixed on a
conspicuous part of the property and upon 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. |
| (5)
| Any
transfer of or charge on the property attached or any interest therein made without
written permission of the Chairperson shall be protected void as against all claims of the
council enforceable under the attachment. |
| (6)
| The
surplus of the sale-proceeds, if any, shall, immediately after the sale of the
property, be credited to the New Delhi Municipal Fund, and notice of such credit
shall be given at the same time to the person whose property has been sold or
his legal representative and if the same is claimed by written application to
the Chairperson, within one year from the date of the notice, a refund thereof
shall be made to such person or representative. |
| (7) | Any
surplus not claimed within one year as aforesaid shall be the property of the
Council. |
| (8)
| For
every distraint and attachment made in accordance with the foregoing provisions,
a fee of such amount not exceeding two and a half per cent of the amount of the
tax due as shall in each case be fixed by the Chairperson, shall be charged, and
the said fee shall be included in the costs of recovery. |