(1)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 shall be sold in auction unless the amount of tax due with costs of recovery is paid within the date specified in the warrant.(2)A copy of the order under sub-section (1) shall be affixed on a conspicuous part of the property and upon a conspicuous part of the office of the Municipality.(3)Any transfer of, or charge on, the property attached, or any interest therein, make without written permission of the Chairman, shall be void against all claims of the Municipality enforceable under the attachment.(4)The surplus of the sale proceeds, if any, shall, immediately after the sale of the property, be credited to 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 representative, and if the same is claimed by written application to the Chairman within one year from the date of the notice, a refund thereof shall be made to such person or representative.(5)All sales of property under this section shall, as far as practicable, be regulated by the procedure in force for the time being in the civil court with respect to sale after attachment.(6)No officer or employee of the Municipality shall directly or indirectly purchase any property at any such sale.(7)Any surplus, not claimed within one year as aforesaid, shall be the property of the Municipality.
