Section 128(3) in Chennai City Municipal Corporation Act, 1919
(3)If the owner of the vehicle or animal or other person entitled thereto claims the same within ten days from the date of seizure or at any time before the sale, it shall be returned to him on payment of-(i)the tax due thereon;(ii)such penalty not exceeding the amount of the lax as the commissioner may direct; and(iii)the charges incurred in connection with the seizure and detention.Tax on Timber
