Sale how to be conducted :— (1) If the sum due be not paid with costs

before the time fixed for the sale or the warrant be not discharged or suspended by the Executive Officer, the movable property seized or a sufficient portion thereof shall be sold by auction at the time and place specified in the most public manner possible, and the proceeds shall be applied in discharge of the arrears and costs.

1. (2) The surplus sale-proceeds, if any, shall be credited to the Municipal Fund and may be paid on demand to any person who establishes his right to the satisfaction of the Executive Officer or in a Court of competent jurisdiction.
2. (3) The tax-collector or the other officer authorised in that behalf shall make a return of all such sales to Executive Officer in the prescribed form.