Section 172 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
172. Sale of goods distrained, application of proceeds of sale and surplus how dealt with.
(1)When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody together with the amount to be levied is likely to exceed its value, the President or officer by whom the warrant was signed shall at once give notice to the person in whose possession the property was when seized to the effect that it will be sold at once, and shall sell it accordingly, unless the amount named in the warrant is paid forthwith.(2)If not sold at once under sub-section (1), the property seized or a sufficient portion thereof may, unless the warrant is suspended by the person who signed it, or the sum due by the defaulter together with all costs incidental to the notice warrant and distress and detention of the property is paid, be, on the expiry of the time specified in the notice served by the officer executing the warrant, sold by public auction under the orders of the Zilla Parishad and the proceeds or such part thereof as shall be requisite, shall be applied in discharge of the sum due and of all such incidental costs as aforesaid.(3)The surplus, if any, shall be forthwith credited to the district fund, notice of such credit being given at the same time to the person from whose possession the property was taken; but if the same be claimed by written application to the Zilla Parishad within one year from the date of the notice, a refund thereof may be made to such person. Any sum not claimed within one year from the date of such notice shall be the property of the Zilla Parishad.
