THE THIRD SCHEDULE
PROCEDURE FOR DISTRAINT BY[1] [ASSESSING] OFFICER [2] [OR TAX RECOVERY OFFICER]
[See
section 226(5)]
Distrait
and sale:-
Where any distraint and
sale of movable property are to be effected by any[3] [Assessing] Officer [4] [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.