Rule 153 provides that distraint and sale of movable property by an authorised Assessing Officer or Tax Recovery Officer is carried out, as far as may be, like attachment and sale of movable property by actual seizure, following rule 225.
153
Rules 2026 · Rule 153
Distraint and sale (of movable property by an Assessing Officer or Tax Recovery Officer)
Rules 131-200
The rule. Where an authorised Assessing Officer or Tax Recovery Officer effects distraint and sale of movable property, it is done, as far as may be, in the same manner as attachment and sale of movable property attachable by actual seizure, and the provisions of rule 225 on attachment and sale apply so far as may be.