Section 160 in The City of Nagpur Corporation Act, 1948
160. Sale of goods distrained in special in cases. - (1) When the property seized is subject to speedy and natural decay, or when expense of keeping it in 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 named in the warrant is forthwith paid.
(2)On the expiry of the time specified in the notice served by the officer 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 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 as aforesaid, any attachment levied on his immovable property shall be deemed to be removed.(4)All sales of immovable property under this section shall, so far as may be practicable, be regulated by the procedure laid down in the rules made by the State Government in that behalf.(5)No officer or servant in the service of the Corporation 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 such due to the State Government in respect of such property and secondly, in discharge oft he sum due to the Corporation and all such incidental costs as aforesaid.(7)The surplus proceeds shall be forthwith credited to the Corporation and notice of such credit shall be given at the same time to the person in whose possession the property was at the time of distraint or attachment. If such person claims the surplus by written application to the [Commissioner] within three years from the date of the notice given under this sub-section, the [Commissioner] shall refund the surplus to him.(8)Any such surplus not so claimed shall be the property of the Corporation.
