Section 12 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
12. Notice of seizure.
(1)Upon the seizure of a motor vehicle under sub-section (1) of section 11, the officer, other than the police officer, who seizes the motor vehicle shall issue a notice upon the owner through the driver of the motor vehicle to make payment to the Taxing Officer of the area in which the motor vehicle has been seized, of the dues calculated at the rate specified in clause (b) of sub-section (2) of section 10 [within thirty days from the date of detention of the motor vehicle under subsection (3) of section 11 or of double the amount of the total additional tax due together with the penalty under section 10 (hereinafter referred to as the aggregate amount) within a further period of fifteen days, as the case may be.] [Words substituted for the words 'within fifteen days of issue of the notice' by W.B. Act 43 of 1994.](2)[ Where the driver leaves the motor vehicle, the officer who seizes the motor vehicle shall issue a notice to the owner of the motor vehicle by registered post with acknowledgement due, calling upon him to make payment of the due additional tax or the aggregate amount, as the case may be, to the Taxing Officer of the area in which the motor vehicle has been seized] [[Sub-section (2) substitute by W.B. Act 43 of 1994, which was earlier as under :'(2) Where the driver leaves the motor vehicle, the officer who seizes the motor vehicle shall issue a notice in the prescribed from to the owner of the motor vehicle by registered past with acknowledgement due, calling upon him pay the dues calculated at the rate specified in clause (b) of sub-section (2) of section 10 together with a further penalty equivalent to ten per cent. of the amount so calculated to the Taxing Officer within whose are the vehicles has been seized.']].(3)Where the officer who seizes the vehicle, is a Police Officer of the area where the vehicle has been seized, the Officer seizing the vehicle shall immediately send a report with all the particulars to the Taxing Officer of the area in which the vehicle has been seized.(4)Upon receipt of the report under sub-section (3), the Taxing Officer shall proceed in accordance with the provisions of sub-section (1) or subsection (2) of this section, as the case may be.(5)As soon as a motor vehicle is seized in accordance with the provisions of section 11, the authority which seizes the motor vehicle shall issue a seizure list and bring the motor vehicle to the nearest police-station where the officer-in-charge, upon receipt of the report of seizure, shall take the motor vehicle into custody after preparation of an inventory, in triplicate, in the presence of the officer seizing the motor vehicle and the driver or the owner of the motor vehicle, if available, or, in their absence, in the presence of two disinterested persons of the locality as may be available. The officer-in-charge of the police-station, the officer who seized the motor vehicle, and the driver or the owner of the motor vehicle or the witnesses, as the case may be, shall sign the inventory and the officer-in-charge of the police-station shall issue one copy of the inventory to the officer who seized the motor vehicle and one copy to the driver or the owner of the motor vehicle, if available, and shall retain one copy or, in the absence of the driver or the owner of the motor vehicle, two copies and shall issue a receipt in the prescribed form.(6)[ If the owner fails to make payment of the aggregate amount under sub-section (1), the motor vehicle shall be sold in auction by the concerned Taxing Officer, and a notice specifying the date on which the motor vehicle shall be sold in auction, unless the owner of the motor vehicle makes payment of the aggregate amount together with 20 per cent, thereof as administrative cost on or before the date of auction, together with the particulars of the motor vehicle, shall be published in at least two newspapers of the same date, of which one shall be in Bengali. 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.(7)If the driver leaves the motor vehicle as soon as it is seized and the owner is not immediately available and his address cannot be ascertained despite enquiry from the registering authority, or if no person turns up claiming the ownership of the motor vehicle within forty-five days from the date of seizure of the motor vehicle, the motor vehicle shall be sold in auction by the concerned Taxing Officer in accordance with the provisions of sub-section (6).(8)If in any auction under sub-section (6) or sub-section (7), the price realised falls short of the dues, the balance shall be recoverable from the owner of the motor vehicle as if it were a public demand under the Bengal Public Demands Recovery Act, 1913. If the price obtained at the auction is higher than the dues together with the incidental costs as may be assessed by the officer conducting the auction, any other claim on the same motor vehicle by the State Government shall be recovered first from the excess amount, and if there is still any excess amount, any claim on the same motor vehicle by any bank or other financier shall be recovered from such excess amount. If there is any amount left after the recovery of the claims as aforesaid, the same shall be payable to the registered owner of the motor vehicle. If the owner is not available on notice, the amount shall remain in deposit for three years from the date on which it is refundable and shall thereafter be forfeited to the State]. [[Sub-sections (6), (7) and (8) substituted by W.B. Act 43 of 1994, which were earlier as under :'(6) If the owner fails to make payment of any dues within one month of the demand, the motor vehicle shall be liable to be sold in auction by the Taxing Officer or the District Magistrate in whose jurisdiction the vehicles has been seized or the Director, Public Vehicles Department, if the motor vehicle is seized within the jurisdiction of the Calcutta Metropolitan district.(7)If the driver leaves the motor vehicle as soon as it is seized and the owner is not immediately available and his address cannot be ascertained despite enquiry from the registering authority, the notice of demand together with the particulars of the motor vehicle shall be published in at least two newspaper having wide circulation, of which one must be in Bengali, specifying therein the date on which the motor vehicles shall be sold in auction in the event of failure the owner to make payment of the dues. In such case the date of auction shall not be earlier than three months from the date on which the seized is made.(8)If in any auction under sub-section (2), the price realised falls short of the dues, the balance shall be recoverable from the owner of the motor vehicles, as if it is a public demand under the Bengal Public Demands Recovery Act, 1913. If the price obtain at the auction is higher than the dues together with the incidental cost as may be assessed by the officer conditioning the auction, the excess shall be payable to the registered owner of the motor vehicle. If the owner is not available on notice, the amount shall remain in deposit for three year from the date on which it is refundable and shall thereafter be forfeited to the State.']].(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.].
