Section 148(1) in Siliguri Municipal Corporation Act, 1990
(1)If any money is due under this Act from the owner of any land or premises on account of consolidated rate on lands and buildings or any other tax, expenses or charges recoverable under this Act and if the owner of such land or premises is unknown or the ownership thereof is disputed, the Chief Executive Officer may publish twice, at an interval of not less than two months, a notification of such dues and of sale of such land or premises for realisation thereof and after the expiry of not less than one month from the date of last publication of such notification, unless the amount recoverable is paid, may sell such land or premises by public auction to the highest bidder, who shall deposit, at the time of sale twenty-five per cent, of the purchase money, and the balance thereof within thirty days of the date of sale. Such notification shall be published in the Official Gazette and in local newspaper and by displaying on the land or the premises concerned.
