Section 24

Collection of tax by distraint 

(1) Where any amount of tax is due and payable by a person, the Commissioner may, instead of suing for the tax, recover it by distress, and for that purpose may, by order under his hand, empower an authorised officer to levy distress on the goods and chattels of the person from whom the tax is recoverable and the officer may, at the cost of that person, employ such servants or agents as he may think necessary to assist him in the levying the distress: Provided that where the full amount of tax due and payable 

(a) is not recovered by distress, the Commissioner may recover the outstanding amount in any other manner provided by this Act; or 

(b) has been paid after the issue of an order under this section and before the levying of distress, any costs and expenses incurred by the Commissioner before payment of the tax shall be deemed to be a debt due and payable to the Government by the person in respect of whom the order was issued and may be recovered by the Commissioner as tax under this Act. 

(2) For the purpose of levying distress under this section, the authorised officer may, in addition to employing such servants or agents as he may consider necessary, require a police officer to be present while distress is being levied, and any police officer so required shall comply with the requirement. 

(3) Any property distrained under this section shall be kept for ten days, either at the premises at which distress was levied or at such other place as the authorised officer may consider appropriate, at the cost of the person from whom the tax is recoverable:
Provided that where goods are of a perishable nature, the Commissioner may direct that the goods shall be sold forthwith, either by public auction or by private treaty, and that the proceeds of sale shall be retained and dealt with as if they were the goods. 

(4) If the person from whom tax is recoverable by distress does not pay the tax together with the costs of the distress within the period of ten days referred to in subsection (3), the goods or chattels distrained upon shall be sold by public auction for payment of the tax and costs and the proceeds of the sale shall be applied first towards the cost of taking, keeping and selling the goods and chattels distrained upon and then towards the tax, and any remaining proceeds shall be paid to the person from whom the goods were distrained. 

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