Section 107(2) in Tamil Nadu District Municipalities Act, 1920
(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.
