Section 163(1) in West Bengal Municipal Corporation Act, 2006
(1)When the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is. when added to the amount to be recovered, likely to exceed its value, the Commissioner shall give notice to the person in whose possession the property was at the time of seizure that it will be sold at once, and he shall sell it accordingly by public auction unless the amount mentioned in the warrant of distress issued under section 162 is forthwith paid.
