162.
| (1) Subject of the provisions of sections 160 and 161 it shall be the duty of the collector or other officer to whom the warrant is issued under this Part for the seizure and sale of any property, to effect any such seizure as far as possible in accordance with the provisions of this section. |
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| (2) Such movable property wherever situated of the owner as can be found and as may, in the opinion of the collector or other officer, be sufficient to defray the amount leviable. shall be seized and sold before any property is seized in execution of the warrant, |
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| (3) Where no movable property of the owner is found or where the amount realized by sale of movable property seized under subsection (2) is insufficient to defray the amount leviable, such movable property as can be found in or upon the property to which the warrant relates shall be seized and sold. |
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| (4) Where no movable property has been seized and sold under the preceding provisions of this section or where the proceeds of sale of any movable property so seized is insufficient to defray the amount leviable, the collector or other officer shall seize and sell the rents and profits from the property to which the warrant relates, for a period sufficient in the opinion of such collector or other officer to defray the amount recoverable. |
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| (5) Where no such rents and profits are found or where the amount realized by the sale of movable property under subsection (2) or subsection (3) or rents and profits under subsection (4) is insufficient to defray the amount leviable, the collector or other officer, in accordance with such direction as the Secretary shall issue in that behalf shall seize the immovable property to which the warrant relates. |
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| (6) Upon the seizure of such immovable property such Secretary shall cause notice of seizure to be served on, or left at the premises of the occupier of the property whether he is the owner or tenant of the property seized. The said notice shall intimate that the property seized shall be vested in the Pradeshiya Sabha on a date to be specified in the notice, if the rates and costs due thereof are not paid before such date. The date to be specified shall be a date after the expiry of a period of twenty-eight days from the date of seizure but not later than forty-two days from the date of such seizure. |
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| (7) The Secretary shall cause a notice to be published in the Gazette and in a newspaper circulating in the area letting out the immovable properties seized under subsection (5), of the dates specified in the notice under subsection (6) on which such property shall be vested in the Pradeshiya Sabha, if all the rates, taxes, rents or fees, as the case may be, and costs due thereof are not paid before such date. This notice shall be published at least twenty-four days before the specified date referred to in subsection (6). |
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| (8) No collector or other officer shall be liable in damage by reason of his failure to carry out any seizure and sale in accordance with the provisions of this section, unless the person who claims such damages proves to the satisfaction of the Court that at the time when that person's immovable property was being seized he or some other person on his behalf pointed out to the collector or officer free and unclaimed property which would have been sufficient to defray that amount leviable and which should lawfully have been seized in the first instance as hereinbefore provided, and that the collector or officer failed to seize the property so pointed. |
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| (9) No seizure of any immovable property under subsection (5) shall be deemed to be invalid or be impeached or affected by reason that the order in which property must be seized had not been followed or movable property that could be seized and sold had not been seized and sold unless the person who makes such application had made written declaration to the collector or officer and the Secretary of the Pradeshiya Sabha setting out free and unclaimed property which would have been sufficient to defray the amount leviable and which could lawfully have been seized in the first instance as hereinbefore provided and that the collector or officer or such Secretary failed to seize the property as declared. |
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Sri Lanka Consolidated Acts