Section 33

No warrant of attachment shall be issued by the Commissioner unless the Commissioner has served a notice in Form A of the

Second Schedule on the purchaser or any one of the purchasers of the parcel, if more than one, requesting him to pay the arrears within fourteen days of the service by posting or delivery.

The warrant shall be executed by an officer from the office of the Commissioner who shall make an inventory of the property attached and at the same time give notice in Form C of the Second Schedule to the person who at the time of attachment appears to be the person in possession of the property.

Such officer may, in the daytime, effect forcible entry into any parcel or building or any part of the parcel or building for the purpose of effecting the attachment.

Unless the arrears and the collection charges are paid within seven days of the attachment of the property, the property attached shall be sold by public auction.

Where any amount is recovered by the Commissioner under this section, the Commissioner may deduct from such amount collection charges of such amount as may be prescribed by the

Minister, with the concurrence of the State Authority.

Any amount recovered by the Commissioner, after the deduction of the collection charges, shall be deposited into the

Building Maintenance Fund as soon as practicable.

Any surplus, after the deduction of any amount by the

Commissioner under subsection (6), shall be paid to the person who, at the time of the attachment was or appeared to be in possession of the property.

Failure or refusal to pay charges