Sale of goods and chattels distrained upon

(1) Where any goods and chattels of the licensee have been distrained upon under section 12, they shall be marked and deposited in the same place, or left in the possession of some fit and proper person, as the Commissioner shall direct. (2) If the tax in respect of which the levy was made and all expenses incidental to such levy are not sooner paid, all goods and chattels distrained upon under section 12, shall be sold at public auction at such place and during such hours as the Commissioner shall determine. 40 (3) No sale under sub-section (2) of this section, shall take place within five days of the seizure of such goods and chattels unless the same are in opinion of the Commissioner of a perishable nature, or the owner of such goods and chattels has requested their earlier sale. (4) The date, time and place of sale of all goods and chattels distrained upon under section 12, shall be advertised prior to the date of sale thereof in at least one issue of the Gazette and a newspaper circulating in Belize, unless such goods and chattels are being sold by the Commissioner before the expiry of the period of five days under circumstances referred to in sub- section (3) of this section. (5) The proceeds of sale of such goods and chattels shall be applied first towards the payment of the expenses incidental to their seizure and sale and the payment of the tax in respect of which they were seized, and the balance, if any, of the proceeds of such sale shall be paid to the proprietor from whom the goods and chattels were distrained upon, upon application being made for the same.