Section 165(2) in Tamil Nadu District Municipalities Act, 1920
(2)If any sum payable in pursuance of the proviso to sub-section (1) in respect of any land be not duly paid, it shall be recoverable in the manner provided by this Act for the collection of taxes, and if not so recovered, the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] may enter upon the land, and sell it, with any erections standing thereon, by public auction subject to the conditions, if any, imposed under subsection (1) above and may deduct the said sum and the expenses of the sale from the proceeds of the sale and shall pay the balance (if any) to the defaulter.
