Section 144(2) in Karnataka Municipalities Act, 1964
(2)If not sold at once under sub-section (1), the property distrained or a sufficient portion thereof or if the property attached is immovable property, a sufficient portion thereof may, unless the warrant is suspended by the person who signed it, or the sum due by the defaulter together with all costs incidental to the notice, warrant and distress or attachment and detention of property, is paid, be, or the expiry of the time specified in the notice served by the officer executing the warrant, sold by public auction under the orders of the Municipal Commissioner or Chief Officer, and the proceeds, or such part thereof as shall be requisite, shall be applied firstly in discharge of any sum due to the Government in respect of such property and secondly in discharge of the sum due and of all such incidental costs as aforesaid.