Section 125(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)If the tax on any vehicle or animal is not paid, then instead of proceeding against the defaulter by distraint and sale of his other moveable property, the Commissioner may, at any time after the tax has become due, seize and detain the vehicle or animal or both, and if the owner or other person entitled thereto does not within seven days in respect of vehicle and two days in respect of animal from the date of such seizure and detention, claim the same and pay the tax due together with the charges incurred in connection with the seizure and detention, the Commissioner may cause the same to be sold and apply the proceeds of the sale or such part thereof as is required in the discharge of the sum due and the charges incurred as aforesaid.
