(1) Whenever, under section 259 any property is seized or sold in consequence of the non-payment of any amount distraint, seizure and sale shall be effected subject to the provisions following sub-section and of section 62 of [the Code of Civil Procedure, 1908 (5 of 1908)].
(2) All such property as is by the Code of Civil Procedure, Samvat 1977 exempt from attachment or sale in execution of the decree shall be exempt from distraint or sale under this section.
(3) The distress shall not be excessive. The value of the distraint shall be, as nearly as possible, proportionate to the and on account of the fee, rent or other amount due and the distraint for probable expenses incidental to the detention and sale of the said.
(4) When the property seized is subject to speedy and natural decay and if in the opinion of the person seizing the property, the expenses of keeping it in custody together with amount due, exceeds the value of the property, the said person shall immediately after seizure of such property give notice to the person from whose possession it was seized, to the effect that it will be sold at once and shall sell it accordingly unless the amount due is paid forthwith.
(5) Any surplus amount that may remain after deduction of the amount due and of the said expenses, including the expenses of the same, shall be paid to the owner of the property.
(6) If any claim be set up by a third person to moveable property distraint under section 259, the Executive Officer or the Secretary, as the case may be, shall, after a summary enquiry, held, after giving reasonable notice to the claimant admit or reject the claim. If the claim be wholly admitted or partly the property shall be dealt with accordingly. Except in so far as it is admitted, the property shall be sold and the title of the purchaser shall be good for all purposes, and the proceeds shall be disposed of as hereinbefore directed :
Provided that nothing in this sub-section shall be deemed to bar the claimant or any person having any interest in the property distrained from seeking relief in a Civil Court having jurisdiction.