Sale of goods distrained in special cases

Sale of goods distrained in special cases.-

1. (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 Commissioner 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 unless the amount named in the warrant is forthwith paid.
2. (2) On the expiry of time specified in the notice served by the officer executing the warrant, the property distrained or attached, or in the case of immovable property, a sufficient portion thereof, if not sold at once under sub-section
3. (1) may be sold by public auction under the orders of the Commissioner, unless the warrant is suspended by him or the sum due is paid by the defaulter together with all costs incidental to the notice, warrant, distress, attachment or detention of the property, as the case may be.
4. (3) Where the sum due together with costs is paid by the defaulter as aforesaid, any attachment levied on his property shall be deemed to be removed and the property if immovable shall be returned.
5. (4) All sales of immovable property under this section shall so far as may be practicable, be regulated by the procedure laid down in the rules made by the Government in that behalf.
6. (5) After the sale of immovable property by auction as aforesaid the Commissioner shall put the person declared to be the purchaser in possession of the same and shall grant him a certificate to the effect that he has purchased the property to which the certificate refers.
7. (6) No officer or servant in the service of the Corporation or any councilor during the term of his office shall directly or indirectly purchase any property at any such sale.
8. (7) The sale proceeds or such part thereof as may be sufficient shall be applied, first in discharge of ay sum due to the Government in respect of such property and secondly, in discharge of the sum due to the Corporation and all such incidental costs as aforesaid.
9. (8) The surplus proceeds shall be forthwith credited to the Corporation and notice of such credit shall be given to the person in whose possession the property was at the time of distraint or

attachment. If such person claims the surplus by written application to the Commissioner within

three years from the date of the notice given under this sub-section, the principal officer shall refund the surplus to him.

1. (9) Any such surplus not so claimed shall be the property of the Corporation.