Property Tax (Collection and Recovery) Regulations

These Regulations may be cited as the Property Tax (Collection and Recovery) Regulations.

Every warrant of attachment under section 39(1) of the Act shall be in such form as the Comptroller may direct.

The officer to whom the warrant of attachment is addressed shall affix a copy thereof to a conspicuous part of the premises in which the seizure is effected.

The attachment of movable property shall be executed by actual seizure, and an inventory shall forthwith be taken of the property by the attaching officer, who shall be responsible for the safe custody thereof. The attaching officer may employ one or more persons as he may consider necessary to prevent the property from being unlawfully removed.

The attachment of crops shall be effected by notice prohibiting the person in possession from removing or dealing with the crops. The notice shall be in such form as the Comptroller may direct, and shall be posted up on the land in which the crops are growing and a copy thereof at a police station or other public place in the vicinity.

The attaching officer shall immediately after seizure serve a notice on the person from whom the property was seized or if this is not practicable, affix a notice on the property, to the effect that if the amount due is not paid within 10 days, or cause shown why the property should not be sold, the property will be sold by public auction.

On the expiration of 10 days, if no good cause to the contrary has been shown, and the arrears and costs are still unpaid, the property may be sold by public auction:Provided that when the property seized is of a perishable nature, or when the expense of keeping it in custody is likely to exceed its value, it may be sold forthwith.

The expense of the maintenance of live-stock and the custody of movable property, while under attachment, shall be costs of the attachment.

No officer in the service of the Government nor any person having any duty to perform in connection with any sale under the Act shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in any property sold at the sale.

A sale under the Act may be adjourned to a specified day and hour if the Comptroller sees good reason for the adjournment. Every such sale shall be stopped if, before the lot is knocked down, the arrears and costs, including the costs of sale, are tendered to the officer conducting the sale.

In the case of movable property and crops, the price of each lot shall be paid for at the time of sale, or as soon thereafter as the officer holding the sale directs, and in default of payment, the property shall be put up for sale again. On payment of the purchase-money, the officer conducting the sale shall give a receipt for the sale.

On every sale of immovable property under the Act, the person declared to be the purchaser shall pay, immediately after the declaration, a deposit of 10% on the amount of his purchase-money to the officer conducting the sale, and in default of the deposit, the property shall forthwith be put up for sale again.

The balance of the purchase-money shall be paid by the purchaser within 3 months from the date of payment of the deposit by him.

In default of payment within the period mentioned in regulation 17, the deposit shall be forfeited to the Comptroller and the property shall be resold, and the defaulting purchaser shall forfeit all claim to the property, or to any part of the sum for which it is subsequently sold.

The Comptroller may, if he considers it desirable, advertise in such manner as he thinks fit, any sale held under these Regulations, and any expenses incurred in doing so shall be costs of the sale.

When land is sold, the boundaries shall first be made clear by demarcation:Provided that where the premises comprise the whole of a Government survey lot, it shall not be necessary to demarcate the boundaries.

On payment of the purchase-money, the purchaser shall receive from the Comptroller a conveyance of the land or interest in land, as the case may be, sold to him, and he shall forthwith be put in possession of the purchased property, the aid of the police being afforded if necessary.

The sum to be deducted from the proceeds of the sale, besides the arrears originally due to the Comptroller, shall be —