Sale of goods and property distrained or attached

(1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody together with the amount to be levied is likely to exceed its value, the officer by whom the warrant was signed, shall at once give notice to the person in whose possession the property was when distrained, to the effect that it will be sold at once, and shall sell it accordingly by public auction unless the amount mentioned in the warrant is forthwith paid. (2) If not sold at once under sub-section (1), the property distrained or a sufficient portion thereof or if the property attached is immovable property, a sufficient portion thereof may, unless the warrant is suspended by the person who signed it, or the sum due by the defaulter together with all costs incidental to the notice, warrant and distress or attachment and detention of property, is paid, be, or the expiry of the time specified in the notice served by the officer executing the warrant, sold by public auction under the orders of the Municipal Commissioner or Chief Officer, and the proceeds, or such part thereof as shall be requisite, shall be applied firstly in discharge of any sum due to the Government in respect of such property and secondly in discharge of the sum due and of all such incidental costs as aforesaid. (3) Where the sum due together with costs is paid by the defaulter as aforesaid, the attachment of any immovable property shall be deemed to have been removed. Sale of movable or immovable property under sub-section (2) shall be held in the manner laid down in section 145 and the rules framed in that behalf.