Section 357(4) in The Coimbatore City Municipal Corporation Act, 1981
(4)If not 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.
