Distraint and sale of movable property follow the same recovery procedure as attachment and sale by actual seizure. Distraint and sale of movable property by an Assessing Officer or Tax Recovery Officer authorised for the purpose must, as far as may be, be carried out in the same manner as attachment and sale of movable property by actual seizure. The provisions relating to attachment and sale apply, so far as may be, to such distraint and sale, ensuring the same recovery framework governs enforcement against movable assets.