Section 156 in The Coimbatore City Municipal Corporation Act, 1981
156. Procedure after seizure.
(1)If a vehicle or animal is detained under section 155, and the owner or other person entitled thereto does not claim the same and pay the tax, if any, due thereon within ten days from the date of seizure, the Commissioner 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 Commissioner may direct; and(iii)the charges incurred in connection with seizure, detention and sale.(2)If there is a surplus after such payment, the Commissioner shall, on demand made within six months from the date of sale, make it over to the owner or other person entitled thereto. If no such demand is made, such surplus shall be forfeited to the corporation.(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 Commissioner may direct; and(iii)the charges incurred in connection with the seizure and detention.Taxes Leviable under Sections 142 And 151
