Section 16(4) in The West Bengal Motor Vehicles Tax Act, 1979
(4)[On the expiry of the period of thirty days the vehicle sezied and detained may, subject to the provisions of this Act, be sold in auction unless the person liable to pay tax has, within a further period of fifteen days, paid to the Taxing Officer having jurisdiction double the amount of the total tax due, including the penalty under section 11, in respect of such vehicle (hereinafter referred to as the aggregate amount):] [Words substituted for the words 'may be effected either by the Taxing Officer having jurisdiction or by any other Taxing Officer' by W.B. Act 19 of 2003.][Provided that the terms and conditions in respect of auction of a motor vehicle under this sub-section shall be specified by order, made in this behalf, by the State Government] [Proviso Inserted by W.B. Act 19 of 2003.].(b)[ The sale of the vehicle seized and detained] [[Sub-section (4) first renumbered as clause (a) of that sub-section and clause (b) Inserted by W.B. Act 13 of 1986, then again clause (a) substituted by W.B. Act 6 of 1992, w.e.f. 25.11.1991. Previous clause (a) was as under:-'(a) On the expiry of the period of thirty days the vehicle seized and detained may be sold unless the person liable to pay tax has within a further period of fifteen days paid to the Taxing Officer having jurisdiction five times the annual tax due in respect of such class of vehicles.'.]], [may be effected by the Taxing Officer] [Words substituted for the words 'may be effected either by the Taxing Officer having jurisdiction or by andy other Taxing Officer' by W.B. Act 19 of 2003.] within whose jurisdiction the vehicle has been seized and detained under this section, and the proceeds of sale shall be disposed of in the same manner as an arrear of land revenue.
