Section 206 in The Mumbai Municipal Corporation Act, 1888
206. [ Sale. [This section was substituted for the original by Bombay 64 of 1953, Section 7.]
(1)Where the property seized is subject to speedy and natural decay or when the expenses of keeping it in custody together with the amount to be levied is likely to exceed its value, the Commissioner shall at once give notice to the person in whose possession the property was, when distrained, to the effect that it will be sold at once, and shall sell it accordingly unless the sum due and all costs of recovery are paid forthwith.(2)If not sold at once under sub-section (1), the property distrained or attached or, in the case of immovable property, sufficient portion thereof, if the same can be conveniently severed may, after the expiry of the period stated in sub-section (3) of section 203, or named in the notice served under section 205, as the case may be, be sold by public auction [, or by auction inviting sealed bids] by order of the Commissioner, unless the warrant is suspended by him or the sum due and all costs of recovery are paid by the defaulter, and the Commissioner shall apply the proceeds or such part thereof as shall be requisite in discharge of the sum due and the costs of recovery.(3)The surplus, if any, shall be forthwith credited to the municipal fund, but if the same be claimed by a written application to the Commissioner within one year from the date of the sale, a refund thereof shall be made to the person in possession of the property at the time of seizure or attachment and any surplus not claimed within one year as aforesaid shall be the property of the Corporation.(4)Where the sum due and all costs of recovery are paid by the defaulter before a sale is effected, the property seized shall be returned to him and the attachment, if any, of immovable property, shall be deemed to have been removed.(5)Sales of immovable property under this section shall be held in the manner laid down in the regulations [made by the Commissioner in this behalf with the approval of the Standing Committee] [These words were substituted for the words 'made by the Mayor-in-council' by Maharashtra 27 of 1999, Section 90(a), (w.e.f. 23-4-1999).].(6)After the sale of the immovable property as aforesaid, the Commissioner shall put the person declared to be the purchaser in possession of the same and shall grant him a certificate to the effect that he has purchased the property to which the certificate refers.(7)It shall be lawful for the Commissioner on behalf of the Corporation to bid in the case of any immovable property put up for sale, provided the previous approval of the [the Improvement Committee] [These words were substituted for the words 'the Mayor-in-Council' by Maharashtra 27 of 1999, Section 90(b), (w.e.f. 23-4-1999).] is obtained whether generally or for any particular property.(8)Subject to sub-section (7), no officer or servant in the service of the Corporation shall directly or indirectly purchase any property at any such sale.(9)The Commissioner may direct the removal from the immovable property by any police officer of any person who obstructs him in any action taken in pursuance of sub-section (6) and may also use such force as is reasonably necessary to effect any entry on the said property.]
