Procedure when owner refuses or omits to pay the fines and charges .- (1)

(1) If the owner or his agent appears before the pound-keeper and refuses or omits to pay the said fines and charges and to deposit the said amount of security under sub-section (1) of section 16 (or in the case mentioned in sub-section (2) of section 16) to deposit the said fines, expenses and amount of security or to make a declaration as required by section 13, the cattle, or as many of them as may be necessary, shall be sold by such officer, at such place and time, and subject to such conditions as are referred to in section 15.

(2) The fines leviable and the expenses of feeding and watering, together with the expenses of sale, if any, and the amount of security prescribed under section 13 shall be deducted from the proceeds of the sale.

(3) The remaining cattle and the balance of the purchase money, if any, shall be delivered to the owner or his agent together with an account showing,-

(a) the number of cattle seized ;

(b) the time during which they have been impounded ;

(c) the amount of fine and charges payable ;

(d) the number of cattle sold ;

(e) the proceeds of sale ; and

(f) the manner in which the said proceeds have been disposed of.

(4) 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.