(Section 13(1)(b).)
1.-(1) lf any resident, corporate body, Orthodox-Christian Institution, Moslem Institution, Religious Institution or the Evcaf Office (hereinafter in this Schedule, unless the context otherwise requires, called "person in default"), shall refuse or neglect to pay any amount which has been assessed upon and has become payable by such person in default under the provisions of the Second Schedule to this Law, the Mayor of Nicosia shall issue a warrant under his hand and the corporate seal directed to the town bailiff requiring and commanding him to recover the amount on the property of such person in default, and every such warrant shall be executed in accordance with the provisions in this Schedule contained:
Provided that the Mayor may, in lieu of issuing separate warrants in respect of each person in default, issue under his hand and the corporate seal one warrant and annex or subjoin to such warrant a schedule of the names of the persons in default for which it is issued, and such warrant shall be taken to apply in respect of each of the persons in default named in the schedule annexed or subjoined thereto.
(2) The Municipal Corporation of Nicosia shall be liable for all acts done by the bailiff in the execution of any warrant issued under the provisions of this Schedule.
2. The town bailiff upon receiving a warrant (which for the purposes of this Schedule shall include a schedule annexed or subjoined to the warrant) issued by the Mayor under the provisions of paragraph 1(1) of this Schedule, shall proceed to the due execution of the same.
3. Every such warrant shall be executed by the town bailiff after sunrise and before sunset by the seizure of so much of the movable property of the person or persons in default named in the warrant as would in his opinion be amply sufficient to satisfy the amount due by such person in default or severally due by each one of such persons in default.
4. For the purposes of executing any such warrant the town bailiff shall have power to enter if need be by breaking open the house, office or premises or by forcible entry upon the lands in the possession, occupation or use of the person in default.
5. It shall be the duty of the town bailiff to keep in safe custody all such movable property as may have been so seized and, unless the amount due has been in the meantime paid, to sell the same by public auction to the highest bidder within three days from the date of the seizure.
6.-(1) In case no bid is made for the movable property so put up to auction or in case the price bid is manifestly too low and inadequate the town bailiff may adjourn the sale to another day being not more than three days from the day of the adjourned sale.
(2) The town bailiff shall post a notice containing the date for such adjourned sale and a description of the movable property to be sold thereat at some conspicuous place within the municipal limits.
(3) On the date fixed for the adjourned sale the town bailiff shall sell the movable property by public auction to the highest bidder.
7. The following sums shall be paid by every person in default whose name is included in the warrant as costs in connection with the execution thereof and shall be paid and recovered in addition to and in the same manner and at the same time as the amounts due under the warrant:-
Where the amount to be recovered-
(a) does not exceed 150 mils a sum of 50 mils.
(b) exceeds 150 mils but does not exceed 500 mils 100 mils.
(c) exceeds 500 mils, but does not exceed £1 150 mils.
(d) exceeds £1 but does not exceed £3 250 mils.
(e) exceeds £3 but does not exceed £6 400 mils.
(f) exceeds £6 500 mils.
8. Upon the completion of the sale the town bailiff shall pay to the Mayor of Nicosia such parts of the proceeds of the sale as may be sufficient to cover the amount due together with the costs of seizure and sale and shall pay any surplus thereof to the owner of the movable property and obtain from such owner a receipt therefor.
9. It shall not be lawful to seize or sell by virtue of any warrant-
(a) the necessary wearing apparel of the person in default and his family, and the necessary beds and bedding thereof not exceeding the value of five pounds;
(b) the necessary baking and cooking utensils of the person in default and his family;
(c) the books, tools, implements, vessels and receptacles absolutely necessary for the science, art, industry and trade of the person in default, not exceeding in the whole the value of five pounds;
(d) one pair of neat cattle, or one mule and one ass, or two asses at the option of the person in default;
(e) every article which is indispensable to the use of the exempted animals;
(f) the chopped straw required to feed the exempted animals for three months;
(g) provisions for three months for the person in default and his family.
10. If no sufficient movable property of the person in default is found within the town of Nicosia but it appears that he has movable property, liable to seizure, in any other place the warrant shall be transmitted by the town bailiff to the Commissioner of the district wherein such movable property is found and the warrant shall thereupon be executed and the amount therein collected and recovered in the same manner as Government taxes are collected and recovered.
11. If no sufficient movable property can be found from which the amount due by a person in default may be collected and recovered it shall be lawful for the District Court of the district in which the person in default resides, upon the application of the Mayor, upon production of the warrant and upon proof of such insufficiency as aforesaid, but without further proof of the amount due, to summon the person in default before such Court and to make inquiry as to his circumstances and means of livelihood, and to make such order for the payment of the sum due, either forthwith or by installments as the Court shall think fit; and, in default of payment either of the sum due or of the installment thereof, without further process to commit the person in default to prison, there to be kept without bail for any term not exceeding three months unless payment shall be made before the expiration of that period:
Provided always that no imprisonment under this paragraph shall operate as a discharge of the liability of the person in default to pay any sum or installment in respect of which the imprisonment was awarded.
12. If on an inquiry under paragraph 11 hereof it shall appear to the Court that the person in default has immovable property capable of being sold for the payment of the sum due, it shall be lawful for the Court without further process to issue its warrant for the sale of such immovable property or a sufficient part thereof in like manner as if it were sold by order of a competent Court for the payment of a judgment debt, and the proceeds of such sale shall be applied in payment of the sum due; and the surplus thereof, after deducting the sum due and also the reasonable costs and charges of the sale and of all the proceedings prior thereto, shall be paid to the person in default.
13. It shall not be lawful for the Court in any such inquiry as hereinbefore mentioned to inquire into the justice of the assessment or the correctness of the amount due; but the Court shall proceed to make its order as aforesaid, unless the person in default shall show that the warrant was issued wrongly or by mistake or that he is not the person mentioned therein.
14.-(1) A special account shall be kept by the Municipal Corporation of Nicosia-
(a) of all moneys paid by the Municipal Corporation into the Nicosia water supply fund under the provisions of section 10(1) of this Law, and
(b) of all amounts (except costs of execution) recovered under any warrant issued by the Mayor under the provisions of paragraph 1(1) of this Schedule.
(2) All amounts (except costs of execution) recovered under any such warrant shall be applied by the Municipal Corporation to the credit of the special account aforesaid.
(3) All costs of execution of any such warrant shall form part of the revenue of the Municipal Corporation and shall be subject to the provisions of the Municipal Corporations Law. Cap. 240.
(4) The special account aforesaid shall be subject to audit under the provisions of the Municipal Corporations Law. Cap. 240.
15. In this Schedule-
(a) the expressions-
(i) "resident,"
(ii) "corporate body,"
(iii) "Orthodox-Christian Institution,"
(iv) "Moslem Institution," and
(v) "Religious Institution,"
shall have, respectively, the same meanings as in the First Schedule to this Law, and
(b) the expression "town bailiff shall mean the town bailiff appointed under the provisions of the Municipal Corporations Law. Cap. 240.