Procedure when defaulter neglects to pay after notice

Where the amount due is not paid in accordance with the terms of the demand, and no arrangement for securing such amount has been entered into to the satisfaction of the Collector or other officer empowered by him in this behalf, the distrainer shall transmit an inventory of the property distrained to the Sales Officer so that it may be publicly sold for the discharge of the arrear due, with interest, batta, and the cost of distraint.