Section 13(2) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(2)Whenever a motor vehicle is seized under this Act and is found to contain non-perishable commodities and the owner does not take back the motor vehicle after making payment of the dues within one month of the demand, the said commodities shall be disposed of in the same manner and by the same authority as referred to in sub-section (6) or sub-section (7) or sub-section (8) of section 12, as the case may be.
