Section 514(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)If the amount due is not paid within the period stated in sub-section (1) of Section 513 the immovable property or a sufficient portion thereof may be sold by public auction by order of the Municipal Commissioner unless the warrant is suspended by him, or the sum due and the cost of recovery are paid by the defaulter and the Municipal Commissioner shall apply the proceeds or such part thereof as shall be requisite in discharge of the sum due and of the costs of recovery.