Section 8 in Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987
8.
(1)The Inspector shall, after due publication, sell the properties attached under section 7 by public auction.(2)The sale by public auction shall be held as laid down in Order XXI of the Code of Civil Procedure, 1908 for execution of decrees.(3)The Inspector shall appropriate the amount of tax due to the Government from out of the sale proceeds and refund the excess amount, if any, to the person whose property has been auctioned after defraying the expenditure incurred on public auction.
