(1) The sales officer shall cause to be affixed to the outer door of the defaulter’s house or on the premises where the property has been distrained, a list of the property to be sold, with a notice specifying the place and time at which the property distrained shall be sold and shall also cause a proclamation of the intended sale to be made by beat of drum in the village in which the lands in respect of which the arrear has fallen due is situate and in such other place or places as the Collector or other officer empowered by him in this behalf may consider necessary.
(2) No sale shall take place until after the expiration of a period of fifteen days from the date on which the notice has been affixed under subsection (1).
388 Sale how conducted
23. At the appointed time, the property shall be put up in one or more lots, as the sales officer may consider advisable, and shall be sold to the highest bidder.
Where the property is sold for more than the amount of the arrear, the excess amount shall, after deducting the expenses of process and interest, be paid to the defaulter.
Payment on purchase of distrained property