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

(1) If the owner or his agent appears and refuses or omits to pay or in the case mentioned in section 14 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 the local authority or by such officer, as the case may be, at such place and time, and subject to such conditions as are referred to in section 13. (2) The fines leviable and expenses of feeding and watering together with the expenses of sale, if any, shall be deducted from the proceeds of the sale. (3) The remaining cattle, and the balance of the proceeds of sale, 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 fines and charges incurred, (d) the number of cattle sold, (e) the proceeds of sale, and (f) the manner in which those 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 proceeds of sale, if any, paid to him according to such account. (5) If the owner or his agent refuses to receive the remaining cattle and the surplus proceeds of sale delivered to him, the cattle and the proceeds of sale shall be deemed to be unclaimed and disposed of according to the provisions of this Act.