Section 104:
Disposal of distrained property.
(1) When the property seized is subject to speedy and
natural decay, or when the expense of keeping it in custody is, when added to the amount to be recovered,
likely to exceed its value, the Chief Executive Officer shall give notice to the person in whose possession
the property was at the time of seizure that it will be sold at once, and shall sell it accordingly by public
auction unless the amount mentioned in the warrant is forthwith paid.
(2) If the warrant is not in the meantime suspended by the Chief Executive Officer, or discharged, the
property seized shall, after the expiry of the period named in the notice served under sub-section (2) of
section 103, be sold by public auction by order of the Chief Executive Officer.
(3) For every distraint made under this Chapter a fee of such amount, not exceeding two hundred
rupees, as shall in each case be fixed by the Chief Executive Officer shall be charged, and the said fee
shall be included in the costs of recovery.