Section 191(c) in Gauhati Municipal Corporation Act, 1971
(c)The employee shall forthwith make in the presence of two witnesses at least one of whom shall be a ratepayer an inventory of the movable property which he seizes under such warrant, and shall at the same time give a written notice, in the form to be prescribed in this behalf, to the person in possession thereof at the time of seizure, that such property will be sold as therein mentioned.
