(1)If the sum due be not paid with cost before the time fixed for the sale, or the warrant be not discharged or suspended by the Board, the movable property seized shall be sold by auction, at the time and place specified, in the most public manner possible, and the proceeds shall be applied in discharge of the arrears and costs.(2)The surplus sale-proceeds, if any, shall be credited to the Municipal Fund and may be paid on demand to any person who establishes his right to the satisfaction of Board or in a Court of competent jurisdiction.(3)The tax collector or other officer authorised in that behalf shall make a return of all such sale to the Board in the prescribed form.
