Section 15A in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
15A. Impounding of motor vehicle. - If an importer liable to pay tax fails to pay the tax in the manner prescribed, then the competent authority shall forthwith impound the motor vehicle in respect of which tax has not been paid and keep -the-motor vehicle impounded till the amount of tax and penalty due and payable in respect of such motor vehicle is paid in full:
Provided that, if the amount of tax and penalty is not paid within one month of impounding of the motor vehicle, the competent authority shall have power to sell the motor vehicle by auction in such manner as may be prescribed and apply the sale proceeds towards recovery of the tax, penalty and costs if any, incurred in the sale of such motor vehicle. The remainder, if any, shall be refunded to such importer:Provided further that, if, at any time before the auction of the motor vehicle, the importer pays the tax, penalty and costs, if any, then, the competent authority may after satisfying that all the dues as aforesaid have been fully paid by the importer, cancel the auction and return the motor vehicle to the importer.Explanation. - For the purpose of this section competent authority' means the assessing authority and such other person or authority authorised by the Government by notification, to perform the functions of the competent authority under this section.
