Section 141: Sale of goods under warrant and application of proceeds.

(1) When the property seized is subject to speedy and natural decay, or when the expenses of keeping it in custody together with the amount to be recovered is likely to exceed its value, the Chairman or other officer by whom the warrant was signed shall at once give notice to the person from whose possession the property was seized to the effect that it will be sold at once and shall sell it accordingly unless the amount named in the warrant be forthwith paid. (2) If not sold at once under sub-section (1) the property seized or a sufficient portion thereof may, on the expiration of the time specified in the notice served by the officer executing the warrant, be sold by public auction under the order of the Board, unless the warrant is suspended by the person who signed it or the sum due from the defaulter is paid together with all costs incidental to the notice, warrant distress and detention of the property. (3) The surplus, if any, shall forthwith be remitted by money- order, less postal commission, to the person from whose possession the property was taken. If the amount so remitted is returned to the Board by the post office it shall be credited to the District Fund, notice of such credit being given at the same time to the said person, and, if the same be claimed by written application to the Board, within one year from the date of the service of the notice, a refund thereof shall be made to such person. Any sum not claimed within one year from the date of service of such notice shall be the property of the Board.