(1)All sales of property under this Chapter, shall be regulated as far as practicable, by such procedure of the Civil Court, as may be applicable in regard to sale of movable or immovable property after attachment.(2)No Officer or other employee of the Municipality shall directly or indirectly purchase any property at any such sale.(3)Any surplus not claimed within one year referred to in sub-section (5) of section 189, shall be the property of the Municipality.(4)For every distraint under section 187 and attachment under section 189, a fee of such amount not exceeding two-and-half per cent of the amount of tax due, as may in such case be fixed by the Chief Officer, shall be charged and included in the cost of recovery.
