Section 159(c) in The City of Nagpur Corporation Act, 1948
(c)the officer shall on distraining the property forthwith make in the presence of two witnesses an inventory of the property which he distrains under such warrant, and shall at the same time give a written notice in the prescribed form, or in a form to the like effect, to the person in possession thereof at the time of distraint that such properly will be sold as therein mentioned;
