Section 143 in Siliguri Municipal Corporation Act, 1990
143. Disposal of distrained property and attachment and sale of recoverable property.
(1)When the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is, when added to the amount to be recovered, likely to exceed its value, the Chief Executive Officer shall give notice to the person in whose possession the property . was at the time of seizure that it will be sold at once, and he shall sell it accordingly by public auction unless the amount mentioned in the warrant is forthwith paid.(2)If the warrant is not in the meantime suspended by the Chief Executive Officer or discharged, the property seized shall, after the expiry of the period mentioned in the notice served under sub-section (2) of section 142, be sold by public auction by order of the Chief Executive Officer.(3)When a warrant is issued for the attachment and sale of immovable property, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge and declaring that such property will be sold unless the amount of tax due with all costs or recovery is paid into the Corporation office within fifteen days from the date of attachment.(4)A copy of the order under sub-section (3) shall be affixed on a conspicuous part of the properly and upon a conspicuous part of the Corporation office.(5)Any transfer of or charge on the property attached or any interest therein made without written permission of the Chief Executive Officer shall be void as against all claims of the Corporation enforceable under the attachment.(6)The surplus of the sale proceeds, if any, shall, immediately after the sale of the property, be credited to the General Account of the Municipal Fund, and notice of such credit shall be given at the same time to the person whose property has been sold or his legal representatives and if the same is claimed by written application to the Chief Executive Officer within one year from the date of the notice, a refund thereof shall be made to such person or representative.(7)All sales of property under this section shall, so far as may be practicable, be regulated by the procedure in force for the lime being in the Sessions' Court with respect to a sale after distress.(8)No officer or employee of the Corporation shall directly or indirectly purchase any property at any such sale.(9)Any surplus not claimed within one year as aforesaid shall be the property of the Corporation.(10)For every distraint and attachment made in accordance with the foregoing provisions, a fee of such amount not exceeding two and a half per cent, of the amount of the tax due as shall in each case be fixed by the Chief Executive Officer shall be charged and included in the cost of recovery.
