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(b) The said seizure shall be effected in such manner as the
said officer shall deem most expedient in that behalf, and any
costs and
property so seised shall be kept for five days at
aharges of the defaulter.
in default together with
If the defaulter does not pay the tax
costs and charges within the said five
days, the Collector or bailiff shall cause the said property to be
sold by public auction.
(e) The sun realised by the sale shall be applied –
(1) firstly, in payment of the costs and charges of seizing,
keeping, and selling the property, and
(ii) secondly, in satisfaction of the tax in default, and
balance shall be restored to the ower of the property scised,
(3) Whenever the Commissioner issues a certificate under this
sestion, he shall at the same time issue to the defaulter a notifi-
cation thereof by personal service, registered post, or telegraph}
but the non-receipt of such notification by the defaulter shall not
invalidate proceedings under this section.
76. (1) Where the Coumissioner is of opinion in any case that
recovery of tax in default by seisure and sale is impracticable or
inexpedient,
are the full amount of the tax has not been.
recovered by seisure and sale, he may issue a certificate containing
particulars of such tax and the name and last known place of
business or residence of
defaulter to a Magistrate. Th
Magistrate shall thereupon at som such defaulter before him to show
osuse why further proceedings for the recovery of the tax should not
be taken against him, and in default of sufficient osuse being shown,
the tax in default shall be deemed be a fine laposed by a
sentence of the Magistrate on such defaulter for an offence punish-
able with fime only or not punishable with imprisonment, and the
provisions of the lagistrates Ordinance, 1932, relating to default
of payment of fine imponen for such an offence shall thereu
apply, and the Magistrate may make any direction which, by the
provisions of that Ordinance, he could have made at the time of
imposing such sentence:
Provided that nothing in this section shall autherise or
/require