Section 4(4) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000
(4)If the amount of tax or penalty, as the case may be, referred to in sub- section (3), is not paid by the importer within sixty days from the date of the order levying tax or penalty, the officer concerned shall have the power to sell the goods by public auction in the prescribed manner. The remainder amount, if any, left after the recovery of tax and penalty and after deducting the expenses on auction, shall be refundable to the person concerned.
