Section 16A in The West Bengal Motor Vehicles Tax Act, 1979
16A. [ Disposal of commodities.-] [Sections 16A and 16B Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] (1) Whenever a motor vehicle is seized under this Act and is found to contain perishable commodities and the owner of the motor vehicle is not readily available or does not take back the motor vehicle after making payment of the dues by such time that the commodities do not get perished or deteriorated, the Taxing Officer within whose jurisdiction the motor vehicle has been seized shall dispose of the same by public auction after publicity in the locality and the nearby markets.
(2)Whenever a motor vehicle is seized under this Act and is found to contain non-perishable commodities and the owner of the motor vehicle does not take back the motor vehicle after making payment of the 'dues within such period as may be allowed to him under section 16, such commodities shall be disposed of in accordance with the provisions of that section.(3)The sale proceeds of the perishable and non-perishable commodities under this section shall be disposed of in such manner as may be prescribed.
