Section 350(4) in Karnataka Municipal Corporations Act, 1976
(4)If no such tender is made, the property or a sufficient portion thereof may be sold and the proceeds of the sale applied to the payment of,-(i)the amount due on account of the fees;(ii)such penalty not exceeding the mount of the fee as the Commissioner may direct;(iii)the expenses incurred in connection with the seizure, detention and sale.