(1)If any person owns or occupies any vehicle or animal in respect of which tax is payable under section 69 or section 70 without having paid the tax and fails to pay the tax due on demand, any officer authorised by the committee in this behalf may seize and detain such vehicle and animal, if any, by which it is driven or animal, as the case may be.(2)After such seizure the officer authorised by the committee in this behalf shall forthwith issue a notice in writing to the owner thereof by registered post that after the expiry of fifteen days from the date of service of the notice he will sell such vehicle or animal or both.(3)If the animal or vehicle seized by not claimed and the tax due there on be not paid within a period of fifteen days from the date of the seizure the officer authorised under sub-section (1) may direct that the vehicle or the animal or both shall be sold in public auction and the proceeds of the sale applied to the payment of-(a)the tax, if any due on the vehicle or animal or both;(b)such penalty not exceeding the amount of the tax as the officer authorised under sub-section (1) may direct; and(c)all expenses occasioned by such non-payment, seizure, detention and sale.(4)The surplus sale proceeds, if any, shall be credited to the municipal fund and may be paid on the demand of the owner of vehicle or animal or both or to other person entitled thereto to the satisfaction of the officer authorised under sub-section (1):Provided that, if at any time before the sale is conducted, such person or his authorised agent tenders to the committee or to the person authorised by it to sell the vehicle or the animal, the dues referred to in sub-section (3), the officer authorised under sub-section (1) shall forthwith release the vehicle or animal or both so seized.
