Bare Act Search Results

Karnataka Municipalities Act, 1964 Section 147

Title: Procedure when Distraint is Impracticable

State: Karnataka

Year: 1964

.....in respect of any sum recoverable from him unless he has wilfully prevented distraint or a sufficient distraint of movable property found on the building or land. (2) Every person who is prosecuted under sub-section (1), shall be liableon proof, to the satisfaction of the magistrate, that he wilfully omitted to pay the amount due by him, to pay a fine not exceeding twice the amount which may be due by him on account of, -- (a) the tax and warrant fee, if any, and (b) if the distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained. (3) Whenever any person is convicted of an offence under sub-section(2), the magistrate shall, in addition to any fine which may be imposed, recover summarily and pay over to the municipal council the sum, if any, due under the heads specified in clauses (a) and (b) of sub-section (2), and may in his discretion also recover summarily and pay to the municipal council such amount, if any, as he may fix as the cost of the prosecution.

Income Tax Act, 1961 Schedule III

Title: Procedure for Distraint by Assessing Officer or Tax Recovery Officer

State: Central

Year: 1961

THE THIRD SCHEDULE PROCEDURE FOR DISTRAINT BY ASSESSING OFFICER OR TAX RECOVERY OFFICER [See section 226(5)] Distraint and sale. Where any distraint and sale of movable property are to be effected by any Assessing Officer or Tax Recovery Officer authorised for the purpose, such distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any movable property attachable by actual seizure, and the provisions of the Second Schedule relating to attachment and sale shall, so far as may be, apply in respect of such distraint and sale.

Karnataka Municipal Corporations Act, 1976 Section 435

Title: Penalty for Willfully Preventing Distraint

State: Karnataka

Year: 1976

Any person who willfully prevents distraint or sufficient distraint of property subject to distraint for any tax due from him, shall, on conviction by a magistrate be liable to a fine not exceeding twice the amount of the tax found to be due.

Karnataka Panchayat Raj Act, 1993 Section 266

Title: Conditions of Distraint and Sale

State: Karnataka

Year: 1993

.....consequence of the non-payment of any amount due, such distraint, seizure and sale shall be effected subject to the provisions of the following sub-sections and of section 62 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908). (2) All such property as is, by the Code of Civil Procedure 1908, exempt from attachment or sale in execution of the decree shall be exempt from distraint or sale under this section. (3) The distress shall not be excessive. The value of the property distrained shall be, as nearly as possible proportionate to the amount due on account of the fee, rent or other amount due, and the distraint fee and the probable expenses incidental to the detention and sale of the said property. (4) When the property seized is subject to speedy and natural decay, or if in the opinion of the person seizing the property, the expenses of keeping it in custody together with amount due, exceeds the value of the property, the said person shall immediately after seizure of such property, give notice to the person from whose possession it was seized, to the effect that it will be sold at once and shall sell it accordingly unless the amount due is paid forthwith. (5).....

Karnataka Co-operative Societies Act, 1959 Section 88

Title: Distraint - when to Be Made

State: Karnataka

Year: 1959

(1) If any instalment payable under a mortgage executed in favour of an1[Agriculture and Rural Development Bank] or any part of such instalment has remained unpaid for more than one month from the date on which it fell due, the committee may, in addition to any other remedy available to the Bank, apply to the Registrar for the recovery of such instalment or part thereof by distraint and sale of the produce of the mortgaged land including the standing crops thereon. (2) On receipt of such application, the Registrar may, notwithstandinganything contained in the Transfer of Property Act, 1882, (Central Act IV of 1882) take action in the manner prescribed for the purpose of distraining and selling such produce: Provided that no distraint shall be made after the expiry of1[thirty six months] from the date on which the instalment fell due. (3) The value of the property distrained shall be, as nearly as possible,equal to the amount due and the expenses of the distraint and the costs of the sale. ________________________ 1. Substituted by Act 5 of 1984 w.e.f. 9.1.1984.

Karnataka Municipalities Act, 1964 Section 278

Title: Limitation for Distraint, Etc.

State: Karnataka

Year: 1964

No distraint shall be made and no prosecution shall be commenced in respect of any sum due to the municipal council under this Act after the expiration of a period of three years from the date on which such distraint might have been made or prosecution might first have been commenced, as the case may be, in respect of such sum.

Major Port Trusts Act, 1963 Section 64

Title: Recovery of Rates and Charges by Distraint of Vessel

State: Central

Year: 1963

(1) If the master of any vessel in respect of which any rates or penalties are payable under this Act, or under any regulations or orders made in pursuance thereof, refuses or neglects to pay the same or any part thereof on demand, the Board may distrain or arrest such vessel and the tackle, apparel and furniture belonging thereto, or any part thereof, and detain the same until the amount so due to the , Board, together with such further amount as may accrue for any period during which the vessel is under distraint or arrest, is paid. (2) In case any part of the said rates or penalties, or of the cost of the distress or arrest, or of the keeping of the same, remains unpaid for the space of five days next after any such distress or arrest has been so made, the Board may cause the vessel or other thing so distrained or arrested to be sold, and, with the proceeds of such sale, shall satisfy such rates or penalties and costs, including the cost of sale remaining unpaid, rendering the surplus (if any) to the master of such vessel on demand.

Karnataka Land Revenue Act, 1964 Section 164

Title: Distraint and Sale of Moveable Property

State: Karnataka

Year: 1964

(1) The 1 [Tahsildar] may cause the defaulter's moveable property to be distrained and sold. Such distraint and sale shall be made by such officers or class of officers in such manner and in accordance with such procedure as may be prescribed. (2) Nothing in sub-section (1) shall be deemed to authorise the distraintor sale of any property which, under the Code of Civil Procedure, 1908, is exempt from attachment or sale in execution of a decree or of any article kept exclusively for religious use. ______________________ 1. Substituted by Act 5 of 1970 w.e.f. 23.10.1969.

The Madras Estates Land Act, 1908 Complete Act

State: Kerala

Year: 1908

THE MADRAS ESTATES LAND ACT, 1908 THE MADRAS ESTATES LAND ACT, 1908 [Act No. 1 of 1908] PREAMBLE An Act to declare and amend the law relating to the holding of land in estates in the Presidency of Madras. WHEREAS it is expedient to amend and declare the Law relating to the holding of land in estates in the Presidency of Madras; It is hereby enacted as follows:- Chapter I - PRELIMINARY THE MADRAS ESTATES LAND ACT, 1908 [Act No. 1 of 1908] PREAMBLE An Act to declare and amend the law relating to the holding of land in estates in the Presidency of Madras. WHEREAS it is expedient to amend and declare the Law relating to the holding of land in estates in the Presidency of Madras; It is hereby enacted as follows:- Section 1 - Short title, Commencement, Local extent This Act may be called the Madras Estates Land Act, 1908: It shall come into force on the first day of July 1908: and it shall extend to the whole of the Presidency of Madras except the Presidency Town, the district of Malabar and the portion of the Nilgiri district known as the South East Wynaad. Section 2 - Repeal Madras Acts VIII of 1865 and II of 1871 and section 7 of Madras Act.....

The Orissa Tenancy Act, 1913 Complete Act

State: Orissa

Year: 1913

.....Puri and Balasore in the State of Orissa, except any area or part of an area which is constituted as a Municipality under the Bengal Municipal Act, 1884 (Bengal Act III of 1884), and which is specified in this behalf by notification issued by the State Government. Section 2 - Repeal The enactments specified in Schedule I are hereby repealed in the area to which this Act extends. Section 3 - Definitions (1) In this Act, unless there is something repugnant in the subject or context (1) "agricultural year" means the year commencing on the first day of Baisakh of the Oriya year; Provided that the first agricultural year shall be deemed to commence on the first day of Baisakh following the date of the commencement of this Act; (2) "bazyaftidar" means a person holding lands the title to hold which upon special terms was declared invalid by the Cuttack Land Revenue Regulation, 1805 (XII of 1805), the Bengal Land Revenue Assessment (Resumed Lands) Regulation, 1819 (II of 1819) or the Bengal Revenue-free Lands Regulation, 1825 (XIV of 1825) and which have been assessed, in the course of a settlement of land-revenue, at a rent fixed for the term of that settlement; and.....