Section 192 in Gauhati Municipal Corporation Act, 1971
192. Sale of goods distrained in special cases
(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.(2)On the expiry of the time specified in the notice serve by the employee executing the warrant the property distrained or attached, or in the case of immovable property, a sufficient portion thereof, if not sold at once under sub-section (1), may be sold by public auction under the orders of the Commissioner, unless the warrant is suspended by him or the sum due is paid by the defaulter together with all costs incidental to the notice, warrant, distress, attachment or detention of the property, as the case may be.(3)Where the sum due together with costs is paid by the defaulter aforesaid the attachment, if any, of immovable property shall be deemed to have been removed.(4)All sales of immovable property under this section shall, so far as may be practicable, be regulated in the manner to be prescribed.(5)No Municipal employee shall directly or indirectly purchase any property at any such sale.(6)The sale proceeds or such part thereof as may be sufficient shall be applied, first, in discharge of any sum due to the Government in respect of such property and secondly, in discharge of the sum due to the Corporation and all such incidental costs as aforesaid.(7)The surplus, if any, of such proceeds shall be forthwith credited to the Municipal Fund and notice of such credit shall be given at the same time to the person in whose possession the property was at time of distraint of attachment and if such person shall claim the surplus by written application of the Commissioner within one year from the date of the notice given under the sub-section, the Commissioner shall refund the surplus to him.(8)Any such surplus not so claimed shall be the property of the Corporation.
