Section 12(9) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(9)[ If a motor vehicle is seized for default in payment of tax under the West Bengal Motor Vehicles Tax Act, 1979 and additional tax under this Act, the officer who seizes the motor vehicle shall issue a single seizure list and a single notice of demand. In the case of sale of the same motor vehicle in auction, the Taxing Officer shall cause publication of a single notice in newspapers in the manner prescribed] [Sub-section (9) inserted by W.B. Act 43 of 1994.].
