Section 270D in Tamil Nadu District Municipalities Act, 1920
270D. [ Recovery of cart-stand fees, etc. [This section was substituted by Schedule I to the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931), for the original section 270D which was inserted by section 118 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).]
(1)If the fee leviable under sub-section (1) of section 270-B in respect of a vehicle or animal is not paid on demand, the person appointed to collect such fee may seize and detain such portion of the appurtenances or load of such vehicle or animal as will, in his opinion, suffice to defray the amount due; in the absence of any such appurtenances or load or in the event of this value being insufficient to [defray the amount] due, he may seize and detain the vehicle or animal.(2)All property seized under sub-section (1) shall be sent within twenty-four hours to the executive authority or to such person as he may have authorised to receive and sell such property and the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] shall forthwith give notice to the proprietor of the property seized, or, if the proprietor is not known, or is not resident within the municipality to the person who was in, charge of the said property at the time when it was seized, or if such person cannot be found, publish by beat of drum, that after the expiry of two days, exclusive of Sunday, from the date of service or publication of such notice, the property will be sold by auction at a place to be specified in the notice.(3)If, at any time before the sale has begun, the amount due on account of the fee, together with a sum of four annas on account of charges incurred in connection with the seizure and detention, is tendered to the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] or other person authorised as aforesaid, the property seized shall be forthwith released.(4)If no such tender is made, the property may be sold and the proceeds of the sale applied to the payment of-(i)the amount due on account of the fee;(ii)such penalty not exceeding the amount of the fee as the [executive authority] [These words were substituted for the word '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 eight annas on account of charges incurred in connection with the seizure, detention and sale.]
