Section 103(2) in The Orissa Grama Panchayats Act, 1964
(2)If the vehicle seized be not claimed and tax due thereon is not paid within fifteen days from the date of seizure, the Grama Panchayat may direct that the vehicle be sold in public auction and the proceeds of sale applied to the payment of-(a)tax, if any, due on the vehicle sold;(b)such penalty not exceeding the amount of tax as the Grama Panchayat may direct; and(c)the expenses incurred in connection with the seizure, detention and sale, and the excess amount, it any, remaining after payment of the aforesaid dues shall be paid to the owner of the vehicle or other person entitled thereto.
