182. Sale of distrainer property in execution of decree.
(1)If, in any suit to contest the demand of a distrainer, the demand or any portion thereof is adjudged to be due, and if a bond has not been executed under Section 163, the Collector shall send an order to the officer referred to in Section 160, Sub-section (1), authorising the sale of the distrained property.(2)If the distrainer applies to the s^id officer, within five days from the receipt of such order, for the sale of the said property, such officer shall-(a)send to the Collector, for the purpose of being put up in his office, a proclamation fixing a day for the sale of the property, which shall not be less than five or more than ten days from the date of the proclamation; and(b)deliver a copy of the proclamation to a peon, to be put up by him in the place where the property is deposited.(3)Sub-section (2) of Section 161 shall apply to the said proclamation.(4)If, when on the expiration of the period fixed in the said proclamation the amount adjudged to be date and the costs of the distraint be not paid, the said officer shall proceed to sell the property or such part thereof as it may be necessary to sell in order to realise such amount and costs.
