Section 270D(4) in Tamil Nadu District Municipalities Act, 1920
(4)If no such tender is made, the property 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 [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] may direct; and(iii)a sum of eight annas on account of charges incurred in connection with the seizure, detention and sale.]