Procedure when owner refuses or omits to pay the fines and expenses

Procedure when owner refuses or omits to pay the fines and expenses.--If the owner or his agent appear and refuse or omit to pay or (in the case mentioned in section 15) to deposit the said fines and expenses, the cattle, or as many of them as may be necessary, shall be sold by public auction by such Magistrate, at such place and time and subject to such conditions, as are referred to in section 14. Deduction of fines and expenses.--The fines leviable and the expenses of feeding and watering together with the expenses of sale, if any, shall be deducted from the proceeds of the sale. Delivery of unsold cattle and balance of sales.--The remaining cattle and the balance of the proceeds, if any, shall be delivered to the owner or his agent, together with an account showing-

1. (a) the number of cattle seized,
2. (b) the time during which they have been impounded,
3. (c) the amount of fines and charges incurred,
4. (d) the number of cattle sold,
5. (e) the proceeds of sale, and
6. (f) the manner in which those proceeds have been disposed of. Receipts.--The owner or his agent shall give a receipt for the cattle delivered to him and for the balance of the purchase-money (if any) paid to him according to such account.