Section 10
Sale of property distrained.- (1) lf, within fifteen days from the date of service of the demand referred to in sectwn 9, the defaulter does not pay the amount for which the distraint Y.as effected. the distramer may sell in auction the distrained . property or such part thereof as may in his opimon be necessary to satisfy the demand together with the expenses of the distraint and the costs of the sale.
10. Sale of property distrained.- (1) lf, within fifteen days from the date of service of the demand referred to in sectwn 9, the defaulter does not pay the amount for which the distraint Y.as effected. the distramer may sell in auction the distrained . property or such part thereof as may in his opimon be necessary to satisfy the demand together with the expenses of the distraint and the costs of the sale.
From the proceeds of such sale, a deduction shall be made at such rate as may be fixed by the Government from tlme to tlme on account of the co5ts of the sale.
(3) From the balance shall be deducted the expenses incurred by the distramer on account of the distraint.
(4) The remainder, if any, shall be applied to the dibcharge of the amount for which the distraint was made.
(5) The surplus, If any shall be delivered to the person whose property has been sold and he shall be given a receipt for the amount discharged from the proceeds of the sale.