Section 128(1) in Chennai City Municipal Corporation Act, 1919
(1)If a vehicle or animal is detained under section 127 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 the seizure, detention and sale.
