Certain sales by whom to be held

Where a revenue-paying estate or any share therein is liable to sale in execution of a certificate, such sale may be held either- (a) by the Certificate Officer exercising jurisdiction in the district to the revenue roll of which the estate or share appertains, or (b) by the Certificate Officer exercising jurisdiction in the district in which such estate or share is situated. Where the property to be attached is movable property (other than agricultural produce) in the possession of the certificate-debtor, the attachment shall be made by actual seizure, and the attaching officer shall keep the property in his own custody or in the custody of one of his subordinates, and shall be responsible for the due custody thereof: Provided that, when the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, the attaching officer may sell it at once.