Property Tax Act 1960 · 2020 Revised Edition · Part 5 · Collection and Recovery of Tax
40. Attachment
Feedback & supportThe attachment mentioned in section 39(1)(a) may be made by a person appointed for the purpose by the Comptroller who must publicly notify the attachment in the prescribed manner and must take an inventory of the property attached.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;
Such person is deemed to be a public servant within the meaning of the Penal Code 1871.
Such person may break open in the daytime any house or building for the purpose of effecting the attachment.
building
“building” means any structure erected on land and includes any house, hut, shed or similar roofed enclosure, whether used for the purposes of human habitation or otherwise, any slip, dock, wharf, pier, jetty, landing-stage, underground or overground tank for the storage of solids, liquids or gases, and any oil refinery;