Section 168 in The Chhattisgarh Municipalities Act, 1961
168. Sale of goods distrained.
(1)When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody together with the amount to be levied is likely to exceed its value, the Chief Municipal Officer shall at once give notice to the person in whose possession the property was, when seized, to the effect that it will be sold at once, and shall sell it accordingly unless the amount named in the warrant be 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, in the case of immovable property, a sufficient portion thereof, if not sold at once under subsection (1), may be sold by public auction under the orders of the Chief Municipal Officer unless the warrant is suspended by him or the sum due is paid by the 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)The sale proceeds or such part thereof as may be sufficient shall be applied, first, in discharge of any sum due to the State Government in respect of such property and secondly, in discharge of the sum due to the Council and all such incidental costs as aforesaid.(6)After sale of the immovable property by auction as aforesaid, the Chief Municipal Officer shall put the person declared to be the purchaser in possession of the same and shall grant him a certificate to the effect that he has purchased the property to which the certificate refers.(7)It shall be lawful for the Council to offer a bid in the case of any immovable property put up for auction, provided the previous approval of the Collector is obtained to such bidding.(8)The surplus proceeds shall be forthwith credited to the Municipal fund 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 the distrain or attachment. If such person claims the surplus by written application to the Chief Municipal Officer within three years from the date of the notice given under this sub-section, the Chief Municipal Officer shall refund the surplus to him.(9)Any such surplus not so claimed shall be the property of the Council.
