10. Section 41 of the principal enactment is hereby amended as follows ; -
(1) by the renumbering of that section as subsection (1) of section 41 ; |
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(2) by the addition, immediately after renumbered subsection (1), of the following subsection : -
| | " (2) If any sum referred to in subsection (1) cannot be recovered in the manner specified in that subsection within six months from the date on which such sum becomes due from the person liable to pay it, the Commissioner may make application, where such sum exceeds seven hundred and fifty rupees, to the District Court or, where such sum does not exceed seven hundred and fifty rupees, to the Court of Requests, within whose jurisdiction such person resides, for the recovery of such sum by the seizure and sale of the immovable property of such person, and, upon such application being made, the court shall issue to the Fiscal a writ for the recovery of such sum by the seizure and sale of such immovable property. The provisions of the Civil Procedure Code relating to the seizure and sale of immovable property by the Fiscal in execution of a writ issued by a court and to the making and adjudication of claims in respect of immovable property seized by the Fiscal shall apply to the seizure and sale of immovable property for the recovery of the sum specified in the Commissioner's application and to the making and adjudication of claims in respect of immovable property seized for the recovery of such sum. For the purpose of the application of such provisions the sum so specified shall be deemed to be due on a decree entered by the court and the Commissioner shall be deemed to be the judgment-creditor and the person liable to pay such sum shall be deemed to be the judgment-debtor"; and | | |
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(3) by the substitution, for the marginal note to that section, of the following marginal note : - |
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