186. Seizure of carriage or cart not bearing numbers.
(1)If a Municipal number is not affixed to a carriage or cart in pursuance of Section 179, the Executive Officer may at any time seize and detain the carriage or cart and the animal, if any, by which it is drawn :Provided that no carriage or cart [other than bicycle] [Inserted vide Orissa Act No. 12 of 1953.] shall be seized or detained when actually employed in the conveyance or any passenger or goods.(2)If the carriage or cart or animal seized be not claimed and the tax due thereon paid within fifteen days from the date of seizure, the Executive Officer may direct that the carriage, cart or animal shall be sold in public auction and the proceeds of the sale applied to the payment of-(i)the tax, if any, due on vehicle or animal sold;(ii)such penalty not exceeding the amount of the tax as the Executive Officer may direct; and(iii)a sum of one rupee on account of charges incurred in connection with the seizure, detention and sale.(3)If the owner of the carriage, cart or animal or other person entitled there to claims the same, within fifteen 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 taxes the Executive Officer may direct;(iii)a sum of eight annas on account of charges incurred in connection with the seizure and detentions; and(iv)feeding charges in case of animals.
