(2)Where any sum payable in pursuance of the proviso to sub-section(l) in respect of any land is not duly paid, the same shall be recoverable in the manner provided in this Act for the collection of property tax, and, if not so recovered , the Secretary may enter upon the land, and sell it with any erections standing thereon, by public auction subject to the conditions, if any, imposed upon under sub-section(l) and may deduct the said sum and the expenses of the sale from the proceeds of the sale and shall pay the balance if any, to the defaulter.
