Disposal of distrained property and attachment and sale of immovable property

(1) When the, property seized is subject to rapid decay or when the expense of keeping it in custody is, when added to the amount to be recovered, likely to exceed its value, the Board shall give notice to the person in whose possession the property was at the time of seizure, that it will be sold at once, and shall sell it accordingly by public auction unless the amount mentioned in the warrant is paid forthwith. (2) I the warrant is not in the meantime suspended by the Board or discharged, the property seized shall, after the expiry of the period named in the notice served under sub-section (1) of section 87 be sold by public auction. (3) When a warrant is issued for the attachment and sale of immovable property, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and prohibiting all persons from taking any benefit from such transfer or charge, and declaring that such property would not be sold unless the amount due with all costs of recovery is paid into the Board’ s office within fifteen days from the date of the attachment. (4) Any transfer of or charge on the property attached or any interest made without written permission of the Board shall be void as against all claims of the Board enforceable, under the attachment. (5) The surplus of the sale-proceeds, if any, shall, immediately after the sale of the property, be credited to the water fund, and notice of such credit shall be given at the same time to the person whose property has been sold or his legal representative and if the same is claimed by written application to the Board within one year from the date of the notice, a refund thereof shall be made to such person or representative. (6) Any surplus not claimed within one year as aforesaid shall be the property of the Board. (7) For every distraint and attachment made in accordance with the foregoing provisions a fee of such amount not exceeding two and a half percent of the amount of the tax due as shall in each case be fixed by the board, shall be charged, and the said fee shall be included in the costs of recovery.