DISTRAINT BY ASSESSING OFFICER AND TAX RECOVERY OFFICER
Distraint and sale:--Where
any distraint and sale of movable property are to be effected by any 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.