167. In what cases warrant may issue.

(i) by distress and sale of movable property belonging to such person; or
(ii) by attachment and sale of the immovable property belonging to him;
(a) where the property is in the Municipality, to an officer of the Municipality;
(b) where the property is in another Municipality, to the Chief Municipal Officer of such Municipality;
(c) where the property is within the limits of a Municipal Corporation, to the Municipal Commissioner of such Corporation;
(d) where the property is in a Cantonment, to be Chief Officer of the Cantonment;
(e) where the property is not within the limits of a Corporation, Municipality or Cantonment, to a Government officer not below the rank of a Tahsildar:
(a) the following property shall not be destrained:-
(i) the necessary wearing apparel and bedding of the defaulter, his wife and children, and utensils used for cooking and drinking;
(ii) the tools of artisans;
(iii) when the defaulter is an agriculturist, his implements of husbandry, seed-grain, and such cattle as may be necessary to enable him to earn his livelihood;
(iv) book of account;
(v) religious books and idols of worship;
(b) the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant and if any articles have been distrained which, in the opinion of the Chief Municipal Officer or of the persons to whom the warrant was addressed, should not have been so distrained, they shall forthwith be returned to the person from whom it was distrained;
(c) the officer shall on distraining or attaching the property forthwith make an inventory thereof, and give to the person in possession thereof at the time of distress or attachment, a written notice in the form prescribed by rules that the said property will be sold as shall be specified in such notice;
(d) when the property is immovable.-
(i) the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge;
(ii) the order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and upon a conspicuous part of the Municipal office and also when the property is land paying revenue to the State Government, in the office of the Tahsildar of the tahsil in which the land is situate;
(e) any transfer of, or charge on, the property attached or of any interest therein made without the written permission of the Council shall be void as against all claims of the Council enforceable under the attachment