(1)In case of non-payment of any octroi [or terminal tax] [Inserted by Punjab Act No. 2 of 1922.] or of any toll on demand, the officer empowered to collect there same may seize any articles on which the octroi [or terminal tax] [Inserted by Punjab Act No. 2 of 1922.] is chargeable or any vehicle or animal on which the toll is chargeable, or any part of its burden of sufficient value to satisfy the demand.(2)The committee after the lapse of five days from the seizure, and after the issue of a proclamation fixing the time and place of sale, may cause any property to seized, or so much thereof, as may be necessary to be sold by auction to satisfy the demand with the expenses occasioned by the seizure, custody and sale thereof, unless the demand and expenses are in the meantime paid :Provided that, by order of the [president or a vice-president] [In those Municipalities to which the Punjab Municipal (Executive Officer) Act, 1931, applies, the words 'the Executive Officer' shall be deemed to be substituted for the words within brackets, vide Item No. 9 of Schedule II, Punjab Act 2 of 1931.] article of a perishable nature which could not be kept for five days without serious risk of damage may be sold after the lapse of such shorter time as he may, having regard to the nature of the articles, think proper.
