Section 157 in The Chhattisgarh Municipalities Act, 1961
157. Procedure in case of non-payment of tolls or octroi.
- [(1) If any toll leviable under this Act is not paid on demand, the person appointed to collect it may seize and detain such portion of the load of any animal or vehicle on which the toll is chargeable, as will, in his opinion, suffice to defray the amount due in respect of such toll and in the absence of any load on an animal or vehicle on which the toll is chargeable, or in, the event of its value being insufficient to defray the amount due, he may seize and detain the animal or vehicle,] [Substituted by M.P. Act No. 50 of 1976.](2)The person on seizing or detaining the goods or animal or vehicle, as the case may be, shall, on such seizure or detention give a list of the property seized or detained to the person in charge of such property at the time of its seizure or detention and shall alongwith such list deliver to him a notice in the form prescribed by rules to the effect that the property so seized or detained shall be sold by auction at the place and time to be specified therein. A copy of each list of the property and the notice shall forthwith be sent to the Chief Municipal Officer or to such other officer as he may authorised in this behalf.(3)When the property seized under sub-section (1) is subject to speedy and natural decay, or when the expense of keeping it together with the amount of octroi or toll chargeable is likely to exceed its value, the same shall be taken forthwith to the Chief Municipal Officer or to such officer as he may authorised in this behalf and the Chief Municipal Officer or such officer shall proceed to sell it forthwith.(4)If at any time before the sale is completed the amount due, together with all charges incurred in connection with the seizure or detention is tendered to the Chief Municipal Officer or to the officer authorised as aforesaid the property seized shall forthwith be released.(5)[ if no such tender is made, the property may be sold and the proceeds of the sale applied to the payment of-(i)the amount due on account of toll;(ii)the charges incurred in connection with the seizure, detention and sale.](6)The surplus proceeds shall be forthwith credited to the Municipal fund and notice of such credit shall be given at the same time to the person in whose possession the property was at the time of seizure or detention, If such person claims the surplus by written application to the Chief Municipal Officer within one year from the date of the notice given under this sub-section, the Chief Municipal Officer shall refund the surplus to him.(7)Any such surplus not so claimed shall be the property of the Council.
