Section 9A(2) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(2)(a)The authorised Officer specified in sub-rule (1) shall issue notice to the registered owner or person in possession of the vehicle, by a registered post with acknowledgement due to produce the proof of tax due in respect of the vehicle within ninety days from the date of seizure and detention of the vehicle informing that failing which the vehicle will be sold in auction and shall intimate the fact of seizure to the authority also in the case of a transport vehicle.(b)If the tax is not paid, or proof for having paid the tax is not produced within the stipulated ninety days from the date of seizure and detention and after considering the objections, if any received the authorised officer shall proceed to sell the vehicle in public auction, after passing a self contained order.(c)The authorised officer shall cause a proclamation of the intended sale to be issued in Tamil and other languages stating therein : -(i)The place and time of sale(ii)The description of the vehicle intended to be sold.(iii)The amount of recovery of which the auction is ordered.(iv)Such other particulars as the authorised officer considers material for a purchaser to know to judge the nature and value of the vehicle.(d)The proclamation shall be published in a Tamil news paper having wide circulation in the area where the vehicle is detained and the costs of such publication shall be deemed to be cost of the sale. A copy of proclamation shall be affixed on a conspicuous place on the vehicle and on the notice boards of the office of the authorised officer and the office of the Regional Transport Officer by whom the permit was issued in the transport vehicle.(e)The authorised officer may in his discretion adjourn the sale to a specific day and hour recording reasons for such adjournment, provided that where the sale in adjourned for a longer period than thirty days fresh proclamation shall be made.(f)Twenty five percent of purchase money shall be paid within seven days from the date of sale, failure of making such payments, the vehicle shall be sold to the next highest bidder.(g)On payment of purchase money the authorised officer shall issue a receipt for the same and it shall become absolute. He shall also cause the vehicle to be delivered for the owner to the purchaser.(h)No officer or other person having any duty to perform in connection with the sale under this Act either directly or indirectly bid or acquire or attempt to acquire any interest in the vehicle to be sold.(i)Where the proceeds of the sale is more than the tax due and the expenses incidentals to the delivery of sale of the vehicles as provided in section 18-A of the Act, the authorised officer, shall return the amount to the registered owner or to the person having possession or control thereof immediately. If the proceed of the sale is less than the tax due and the expenses incidental to the sale of the vehicle, the authorised officer shall furnish certificate of recovery for the deficit amount of the tax due as on arrears of land revenue to the Collector or Revenue Officer of the District where the vehicles owner resides, as laid down under section 16 of the Act.]
