(3)If the animal or vehicle seized by not claimed and the tax due there on be not paid within a period of fifteen days from the date of the seizure the officer authorised under sub-section (1) may direct that the vehicle or the animal or both shall be sold in public auction and the proceeds of the sale applied to the payment of-(a)the tax, if any due on the vehicle or animal or both;(b)such penalty not exceeding the amount of the tax as the officer authorised under sub-section (1) may direct; and(c)all expenses occasioned by such non-payment, seizure, detention and sale.
