Panchayat:Repo18/Law Manual Page0559

distraint to his knowledge again take the proceedings under Rule 15, and shall recover from the defaulter all fees and expenses connected with the first distraint and sale.

22. Power of Government to call for records.

The Government or any officer authorised by the Government in this behalf may, call for the records relating to any distraint of any property made under these rules and after conducting such inquiry as they or he may deem fit, pass such orders as are found necessary. The Secretary shall enforce such orders.TERA

23. Levy of fees on distraint. -

(1) There shall be levied fees on distraints made under these rules according to the value of the property distrained and the rates specified below: The Sum distrained for Fees (1)

Upto rupees 10 - Rs 2

Above rupees 10 and upto rupees 25 -rs 5

Above rupees 25 and upto rupees 50 -Rs 10

Above rupees 50 and upto rupees 100 -rs 20

Above rupees 100, 2. rupees each for every 10 rupees

(2) The above rates shall include all expenses to keep the property distrained.

(3) The fees levied under this rule shall not include the cost of maintenance of any livestock distrained.

24. Distraint to be confined to properties within the Panchayat area.-

The property of a person who is in default under Rule 15 may be distrained wherever it may be found within the Panchayat area.

26. Realisation of tax, from a person who has left the State or cannot be found. -

If any tax due from any person remains unpaid in whole or in part at the end of the period specified in Rule 15 and if such person has left the State or cannot be found, the said tax or such part thereof as remains unpaid together with all sums payable in connection therewith shall be recoverable as if it were an arrears of land revenue.

27. Magistrate to recover tax, warrant fee etc.—

(1) Any person subjected to prosecution under the second proviso to Section 210, if proved to the satisfaction of the Magistrate to have wilfully defaulted payment of the amount due or have wilfully obstructed the distraint or sufficient distraint, shall be liable to pay,

(a) the tax and warrant fee if any; and

(b) the distraint fee, if distraint has taken place, the expenses, if any, incurred on account of the detention and sale of the property distrained and fine not exceeding twice the amount that is due from him. 14. Rule 25 omitted by S.R.O. No. 1022/2003. Prior to the omission it read as under: