Section 3A(7)(b) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(b)If the amount of tax and penalty is not paid within one month of impounding of the vehicle, the Designated Officer shall have the power to sell the vehicle in the manner prescribed, by auction and apply the sale proceeds to towards recovery of the tax, interest and cost incurred on it. The remainder, if any, shall be refunded to the person;