(1)If the amount due by the defaulter on account of the tax, the warrant fee, distraint fee and the expenses incidental to the detention of the property are not paid within the period mentioned in the notice given under Rule 202 and if the distraint warrant is not suspended by the Executive Officer, the property seized or a sufficient portion thereof, shall be sold by public auction under the orders of the Executive Officer who shall apply the proceeds of the sale to the payment of the amount due on account of the tax, the warrant fee, the distraint fee and the expenses incidental to the detention and sale of the property and shall return to the person in whose possession the property was at the time of seizure any property or sum which may remain after the sale and the application of the proceeds thereof as aforesaid. If the proceeds of the sale are insufficient for the payment of the amount due on account of the tax, the warrant fee and distraint fee and the expenses incidental to the detention and Sale of the property, the Executive Officer may again proceed under Rule 202 in respect of the sum remaining unpaid. A register of distraints shall be maintained in Form S.
