Section 192(1) in Gauhati Municipal Corporation Act, 1971
(1)When the property sized is subject to speedy and naturally decay, or when the expense of keeping it is custody together with the amount to be levied is likely to exceed its value, the Commissioner shall at once give notice to the person in whose possession the property was when distrained to the effect that it will be sold at once and shall sell it accordingly unless the amount specified in the warrant be forthwith paid.
