(2)After the seizure under sub-section (1), the Chairman shall forthwith issue notice in writing that after the expiration of ten days, such cart or carriage and animals, if any, shall be sold by auction at such place as stated in the notice; and, if any tax, together with the cost arising from such seizure and custody, remains unpaid for ten days after the issue of such notice, the Chairman may sell-the cart or the carriage and the animals, if any, seized for payment of the tax as aforesaid and the cost arising from such seizure, custody and scale.
