Section 357(4) in The Madurai City Municipal Corporation Act, 1971
(4)If no such tender is made, the property or a sufficient portion thereof may be sold and the proceeds of the sale applied to the payment of-(i)the amount due on account of the fee;(ii)such penalty not exceeding the amount of the fee as the Commissioner may direct; and(iii)the expenses incurred in connection with seizure, detention and sale.
