172. (1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody together with the amount to be [recovered is likely to exceed its value, the 1[President]2, or other officer by whom the warrant was signed, shall at once give notice warrant was signed, shall at once give notice to the person in whose possession the property was seized to the effect that it will be sold at one, 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 orders of the Municipality, 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 and distress and detention of the property. (3) The surplus, if any, shall be forthwith credited to the municipal fund, notice of such credit being given at the same time to the person from whose possession the property was taken ; but if the same be claimed by written application to the Municipality within one year from the date of the notice, a refund thereof shall be made to such person. Any sum not claimed within one year from the date of such notice shall be the property of the Municipality.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>172.</b> (1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody together with the amount to be [recovered is likely to exceed its value, the <b><sup>1</sup></b>[President]<b><sup>2</sup></b>, or other officer by whom the warrant was signed, shall at once give notice warrant was signed, shall at once give notice to the person in whose possession the property was seized to the effect that it will be sold at one, and shall sell it accordingly unless the amount named in the warrant be forthwith paid.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(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 orders of the Municipality, 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 and distress and detention of the property.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(3) The surplus, if any, shall be forthwith credited to the municipal fund, notice of such credit being given at the same time to the person from whose possession the property was taken ; but if the same be claimed by written application to the Municipality within one year from the date of the notice, a refund thereof shall be made to such person. Any sum not claimed within one year from the date of such notice shall be the property of the Municipality.<br>