If the owner or his agent appear and refuse or omit to pay or (in the case mentioned in section 15) to deposit the said fines and expenses, the cattle, or as many of them as may be necessary, shall be sold by public auction by such officer at such place and time, and subject to such conditions, as are referred to in section 14.
     Deduction of fines and expenses.--The fines leviable and the expenses of feeding and watering, together with the expenses of sale, if any, shall be deducted from the proceeds of the sale.
     Delivery of unsold cattle and balance of proceeds.--The remaining cattle and the balance of the purchase-money, if any, shall be delivered to the owner or his agent, together with an account showing--
         (a) the number of cattle seized,
         (b) the time during which they have been impounded,
         (c) the amount of fines and charges incurred,
         (d) the number of cattle sold,
         (e) the proceeds of sale, and
         (f) the manner in which those proceeds have been disposed of.
     Receipts.--The owner or his agent shall give a receipt for the cattle delivered to him and for the balance of the purchase-money (if any) paid to him according to such account.
                                                    STATE AMENDMENTS
     Maharashtra.--
     Amendment of section 16 of Act 1 of 1871.--In section 16 of the principal Act, for the first and second paragraphs the following new paragraphs shall be substituted, namely:--
    "If the owner or his agent appears and refuses or omits to pay the said fines and expenses and to deposit the said amount of security or (in the case mentioned in section 15) to deposit the said fines, expenses and amount of security or to make a declaration as required by section 12A, the cattle or as many of them as may be necessary, shall be sold by public auction by such officer, at such place and time, and subject to such conditions, as are referred to in section 14, or disposed of in accordance with the provisions therein.
    The fines leviable and the expenses of feeding and watering together with the expenses of safe, if any, and the amount of security prescribed under section 12A shall be deducted from the proceeds of the sale."
    [Vide Bombay Act XIII of 1959, s. 8]