(4)If the owner or his agent appears and refuses or omits to pay the pound-fees and expenses under sub-section (1) or to deposit the pound-fees and expenses under subsection (2) or to deposit the amount of security and to make a declaration as required by sub-section (3), the cattle or as many of them as may be necessary shall be sold by public auction by such officer at such place and time and subject to such conditions as are referred to in section 186. The amount of pound-fees leviable and the expenses of feeding and watering together with the expenses of sale, if any, and the amount of security, if any, as prescribed under section 189 shall be deducted from the proceeds of the scale.