Section 16(5)(f) in The West Bengal Motor Vehicles Tax Act, 1979
(f)[ If the owner of the motor vehicle does not comply with the notice issued under clause (a) or clause (b) and defaults to pay the amount of tax referred to in clause (a) within sixty days from the date of seizure of such vehicle, then the seized motor vehicle shall be put up for auction for realization of the due tax etc. after expiry of sixty days, but if the owner of the said motor vehicle makes payment of the aforesaid amount plus 10 per cent. administrative cost thereon on or before the date of auction, no further auction, no further action will be taken under the provisions of this Act. The date of such auction together with the particulars of the motor vehicle shall be published in at least two newspapers, one of which shall be in Bengali and in such case, the date of auction shall not be earlier than one month from the date of publication of the notice in the newspapers.] [[Clause (f) substituted by W.B. Act 19 of 2003. which was earlier as under:-