Frontline will be shown on Tuesday

The poindings system was abolished last April as a result of a member's bill introduced in the Scottish Parliament by Scottish Socialist MSP Tommy Sheridan, although the law does not come into force until December next year.

At present, �147m is owed in unpaid poll tax and council tax, prompting support for the compulsory sale order.

Mike Dailly, of the Govan Law Centre, said that such a measure lacks basic safeguards and that, if introduced, it would be even worse than warrant sales.

Mr Dailly said: "We're going to have this crazy situation that we get rid of quite an evil system in this country only to replace it with one that's actually more evil.

'Strike a balance'

"What the executive has proposed is a one-stop shop, so that once it is granted, you will have the sheriff officers going to someone's house and simply carrying out the whole thing in one go."

Kenneth Simpson, president of the Society of Messengers at Arms and Sheriff Officers, told Frontline that some means of enforcing debts had to be retained to combat deliberate tax evaders.

"You're going to have to replace them with something because there must be an ultimate sanction," he said.

"Some means of debt enforcement needed"

"If you don't pay your rent you can be evicted and if you don't pay your utilities they can be cut off.

"There must be a sanction there otherwise the creditor is not going to give credit, and therefore the poorer people who rely on credit are going to suffer the most."

A spokesman for the executive said it aims to protect both creditors and those in debt and that it has not yet decided which option to take.

"The proposals were produced by an independent group set up to find a humane alternative to poinding and warrant sale.

Frontline Scotland: Out of Red will be screened on BBC One Scotland on Tuesday at 2235 GMT.