(1)When any officer referred to in Section 160, Sub-section (1), receives an application under that Section, he shall forthwith -(a)send a copy of the application to the Collector;(b)serve a notice, in the prescribed form, on the person whose property has been distrained, requiring him either to pay the amount demanded or to institute a suit to contest the demand of the distrainer before the Collector within the period of fifteen days from the receipt of the notice;(c)send to the Collector, for the purpose of being put up on his office, a proclamation fixing a day for the sale of the distrained property, which shall not be less than twenty days from the date of the application; and(d)deliver a copy of the said proclamation to the person charged with the service of the said notice, to be put up by him in the place where the distrained property is deposited.(2)The said proclamation shall contain a description of the trained property, and shall state the demand for which the property is to be sold and the place where the sale is to be held.
