Section 16. Procedure when owner refuses or omits to pay the fines and expenses

16. Procedure when owner refuses or omits to pay the fines and expenses. - Deduction of fines and expenses. Delivery of unsold cattle and balance of proceeds. Receipt. SECTIONS 17. Disposal of fines, expenses and surplus proceeds of sale. 18. [ Repealed .]. 16. Procedure when owner refuses or omits to pay the fines and expenses.— 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. 1. Subs. by Act 1 of 1891, s. 4, for "take them without unnecessary delay". 2. Subs. by Act 17 of 1921, s. 2, for section 12. See section 71 of the Indian Forest Act, 1927 (16 of 1927) under which the State Government may fix a different scale of fines for cattle impounded under s, 70 of that Act. 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.