Section 107 in Tamil Nadu District Municipalities Act, 1920
107. Seizure of vehicles not bearing numbers.
(1)If a municipal number is not affixed to a carriage or cart in pursuance of a direction issued under section 104 or section 105, as the case may be, the [executive authority] [These words were substituted for the words 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933)] may, at any time, seize and detain the vehicle and the animal, if any, by which it is drawn:Provided that no vehicle other than a bicycle, tricycle [xxx] [The word 'motor bicycle' was omitted by Schedule I to the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931).] or rickshaw shall be seized or detained when actually employed in the conveyance of any passenger or goods.(2)If the vehicle or animal seized be not claimed and the tax due thereon paid within ten days from the date of seizure, the [executive authority] [These words were substituted for the words 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933)] may direct that the vehicle 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 the vehicle or animal sold;(ii)such penalty not exceeding the amount of the tax as the [executive authority] [These words were substituted for the words 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933)] 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 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 tax as the [executive authority] [These words were substituted for the words 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933)] may direct; and(iii)a sum of eight annas on account of charges incurred in connection with the seizure and detention.[Tax on Advertisements] [This heading (Section 107A to 107F) was inserted by the Tamil Nadu Municipal Laws (Amendment) Act, 1998 (Tamil Nadu Act 51 of 1998).]
