Regulation 107

If upon written demand a person neglects or refuses to pay tax, or any amount recoverable as if it were tax (called in this regulation the debtor), which the debtor is required to pay under the Act, the Comptroller may distrain on the goods and chattels of the debtor and by warrant signed by the Comptroller direct any authorised person to levy such distress.

A distress levied by the authorised person must be kept for 5 days, at the costs and charges of the debtor.

If the debtor fails to pay the sum due, together with the costs and charges within the period of 5 days mentioned in paragraph (2), the distress is to be sold by public auction by the authorised person for payment of the sum due and all costs and charges.

Costs and charges taking, keeping and selling the distress are to be retained by the authorised person, and any surplus remaining after the deduction of the costs and charges and of the sum due are to be restored to the owner of the goods distrained.