(1)If the sum due be not paid with costs before the time fixed the sale or the warrant be not discharged or suspended by the Executive Officer, the movable property seized or a sufficient portion thereof shall be by auction at the time and place specified in the most public manner possible, and the proceeds shall be applied in discharge of the arrear 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 the Executive Officer or in a Court of Competent jurisdiction.(3)The tax collector or the other officer authorised in that behalf shall make a return of all such sales to the Executive Officer in the prescribed form.
