Section 196 in Gauhati Municipal Corporation Act, 1971
196. Power of seizure of vehicle and animals in case of non-payment of tax thereon.
(1)If the tax on any vehicle or animal is not paid, then instead of proceeding against the defaulter by distress and sale of his other movable property as herein-before provided the Commissioner may, at any time after the tax has become due, seize and detain the animal or vehicle or both and if the owner or other person entitled thereto does not within seven days from the date of such seizure and detention, claim the same and pay the tax due together with the charges incurred in connection with the seizure and custody, the Commissioner may cause the same to be sold by auction and apply the proceeds of the sale or such part thereof as is required in discharge of the sum due and the charges incurred as aforesaid.(2)The surplus, if any, remaining after the application of the sale proceeds under sub-section (1) shall be disposed of in the manner laid down in subsections (6) and (7) of Section 192.
