42.(1) Where any claim is preferred, or any objection is made to the attachment, distraint or sale any property in execution of a certificate, on the ground that such property is not liable to such attachment, distraint or sale, the Tax Recovery Officer shall proceed to investigate the claim or objection.

(2) The Tax Recovery Officer shall not investigate where he considers that the claim or objection was itself deliberately or unnecessarily delayed,

(3) where the property to which the claim or objection applies has been advertised for sale, the Tax Recovery Officers ordering the sale may post pone it pending the investigation of the claim or objection, upon such terms, security or otherwise.

(4) The claimant or objector must adduce evidence to show that

(a) in the case of immovable property, on the date of the service of notice issued under this part to pay the arrears, or

(b) in the case of movable property, on the date of the distraint or attachment,

he had some interest in , or was in possession of the property in question.

(5) Where, upon investigation, the Tax Recovery Officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter at the said date, it was in his possession, not on his own account or as his own property. But on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the Tax Recovery Officer shall make on order releasing the property, wholly or to such extent as he thinks fit, from distraint or attachment or sale.

(6) Where the Tax Recovery Officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim.

(7) Where a claim or an objection is preferred, the party against whom an order is made may institute a suit in a Civil Court to establish the right which he claims to the property in dispute but subject to the result of such suit, the order of the Tax Recovery Officer shall be final.