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Confiscated Implementation

According to the Local Government Act, 1976 (Act 171) section 148, the action for claim the arrears when holdings owner fail to pay the Assessment Tax Arrears.

 (1) For claim any arrears, the local authority may issued a detention warrant in Form F of First Schedule to this Act and may confiscate on the warrant of any movable property belongs to the owner or resident who are liable to pay it, that found in the local authority area and also may confiscate on the warrant of any movable property that found on the holdings of the arrears are payable:

Provided that there is no any detention warrant may issued by the local authority unless the local authority deliver a notice in Form E of First Schedule to this Act, posted or submitted to owner or anyone of the owner, if more than one person, at the last known address, request him to pay the arrears within fifteen days after the notice is posted or submitted.

(2) The warrant shall executed by an officer of local authority or the officer shall make an inventory of property detained under the warrant, and shall give the notice at the same time in Form G of First Schedule to this Act, to the people who owns the property at the time of property was detained:

Provided that where in the opinion of officer that executing the warrant, the value of movable property to be detained is less than the arrears to be claimed or if there is no any movable property to be detained such as in the case of vacant holdings or not occupied then no inventory shall be made and in such of case the officer shall post a notice in Form H of First Schedule to this Act at a place that is easily to accessible on the holdings or at anyone from the holdings of the arrears are payable which means that the event of claim will be carried out under the section 151.

(3) The officer may break open during the days of any houses or buildings for the purpose of executing the detention. 

(4) The payment for detention warrant is as much as set by the local authority from time to time and become the cost of detention.