(12)Where the Secretary has cancelled a licence under sub-section (11) he shall, with previous notice to the licensee and after public notice, dispose of by auction or otherwise the belongings found in the premises closed down on the day notified, and the proceeds thereof shall be adjusted towards the amount due from the licensee together with other charges and expenses in connection with the sale and the balance, if any, shall be returned to him. If the sale proceeds are not sufficient to defray the dues together with other charges or expenses in connection with the sale, the balance shall be recoverable from the licensee as if it were an arrear of property tax.Contracts
