Panchayat:Repo18/Law Manual Page0560

(2) Whenever any person is convicted of an offence under sub-rule (1), the Magistrate shall, in addition to any fine which may be imposed, by summary disposal recover amounts, if any, due under the items specified in Clauses (a) and (b) of sub-rule (1) and also recover such amounts as may be fixed by him, if any, as costs of the prosecution proceedings and pay the same to the panchayat.

28. The Secretary, Panchayat Employees and the Committee Members not to purchase any property directly or indirectly

. The Secretary, any panchayat employee or any member of the Panchayat Committee shall not directly or indirectly purchase any property at any sale of distrained property held under these rules.

APPENDIX
FORM 1 [See sub-rule (2) of Rule 15

Warrant No ...

, То. ....................................... (Here enter the name of the officer

........................................ charged with execution of warrant)

.........................................................

.........................................................

(Specify the tax or taxes due and if any, in respect of which the tax or taxes are due). WHEREAS.........

..................(Here enter the name of the defaulter) of.... ....................(Here enter the address) has not paid or shown sufficient cause for the nonpayment of the sum of Rs........Ps....... due from him as tax or taxes including penalty and expenses as detailed above for the .................. (state the assessment year) ending..................... (state the last month of the assessment year) although the said................. (state the sum) has been duly demanded from the said........................... (state the name).

AND WHEREAS fifteen days have elapsed since such demand was made;

NOW, THEREFORE, you are commanded to demand the said sum of Rs........Ps. together with Rupees five as warrant fee, failing payment of which you are to distrain the movable properties of the said........................ (state the name) to the amount of the said sum of Rs........Ps....... together with Rs........Ps....... for warrant fee and distraint fee, making together a sum of Rs........Ps....... and such further sum as may be sufficient to defray the charges of keeping such distraint in custody and sale and failing payment of the amount due on account of the said tax or taxes and fee together with such further sum as may be sufficient to defray the charges of keeping such distraint in custody and sale within seven days next after such distraint you are to sell the said movable properties under orders to be hereafter issued by me and to remit to the Panchayat office the sale proceeds of the distrained property out of which the amount remaining after deduction of the amount due on account of the said taxes, fines and fees, viz. Rs........Ps. and the charges of keeping and selling such distrained property shall be credited to the Panchayat fund and the amount, if any, yet remaining, shall be refunded to the owner of the movable properties distrained. If it becomes impossible to effect the distraint or sufficient distraint of the movable properties of the said.................. (state the name ) you are to submit a certificate stating the same alongwith the warrant.