Section 16(5) in The West Bengal Motor Vehicles Tax Act, 1979
(5)[] [Sub-sections (5) to (10) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.],[(a) Upon seizure of a motor vehicle under sub-section (3), the officer, other than the Police Officer, who seized the motor vehicle, shall issue a notice to the owner, through the driver, of the motor vehicle requiring him to make payment of due tax to the Taxing Officer having jurisdiction, within a period of thirty days from the date of such seizure and to produce before him the documents or valid tax token or receipt showing the payment of tax in respect of the vehicle seized. If the tax, as payable, is not paid within thirty days from the date of seizure of the said vehicle, the owner of the said vehicle shall be liable to pay, to the Taxing Officer having jurisdiction, the aggregate amount as provided under clause (a) of sub-section (4).] [[Clauses (a) and (b) substituted by W.B. Act 19 of 2003, which were earlier as under:-'(a) Upon the seizure of a motor vehicle under sub-section (3), the officer, other than the Police Officer, who seized the motor vehicle shall issue a notice to the owner, through the driver, of the motor vehicle requiring him to make payment of the aggregate amount to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him the documents of such payment.(b)Where the driver leaves the motor vehicle, the officer, other than the Police Officer, who seized the motor vehicle shall issue by registered post with acknowledgement due the notice to the owner of the motor vehicle, calling upon him to make payment of the aggregate amount to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him the documents of such payment.'.]](b)[ Where the driver leaves the motor vehicle, the officer, other than the Police Officer, who seized the motor vehicle, shall issue a notice by registered post with acknowledgement due to the owner of the motor vehicle, calling upon him to make payment of due tax to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him such documents referred to in clause (a).] [[Clauses (a) and (b) substituted by W.B. Act 19 of 2003, which were earlier as under:-'(a) Upon the seizure of a motor vehicle under sub-section (3), the officer, other than the Police Officer, who seized the motor vehicle shall issue a notice to the owner, through the driver, of the motor vehicle requiring him to make payment of the aggregate amount to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him the documents of such payment.(b)Where the driver leaves the motor vehicle, the officer, other than the Police Officer, who seized the motor vehicle shall issue by registered post with acknowledgement due the notice to the owner of the motor vehicle, calling upon him to make payment of the aggregate amount to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him the documents of such payment.'.]](c)A copy of the notice under clause (a) or clause (b) shall be sent to the Taxing Officer having jurisdiction.(d)Where the officer who seizes a motor vehicle under sub-section (3) is a Police Officer, he shall, immediately after such seizure, .send a report with all necessary particulars to the Taxing Officer of the area in which the motor vehicle has been seized. Upon receipt of the report, the Taxing Officer shall proceed in accordance with the provisions of this sub-section.(e)Whenever a motor vehicle is seized under sub-section (3), a seizure list shall be prepared by the officer who seizes the motor vehicle in accordance with the provisions of the Code of Criminal Procedure, 1973.(f)[ If the owner of the motor vehicle does not comply with the notice issued under clause (a) or clause (b) and defaults to pay the amount of tax referred to in clause (a) within sixty days from the date of seizure of such vehicle, then the seized motor vehicle shall be put up for auction for realization of the due tax etc. after expiry of sixty days, but if the owner of the said motor vehicle makes payment of the aforesaid amount plus 10 per cent. administrative cost thereon on or before the date of auction, no further auction, no further action will be taken under the provisions of this Act. The date of such auction together with the particulars of the motor vehicle shall be published in at least two newspapers, one of which shall be in Bengali and 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.] [[Clause (f) substituted by W.B. Act 19 of 2003. which was earlier as under:-'(f) If the owner of the motor vehicle does not comply with the notice issued under clause (a) or clause (b) and if, within a further period of fifteen days referred to in clause (a) of sub-section (4), such owner has not paid to the Taxing Officer having jurisdiction the aggregate amount, then a notice,specifying the date on which the motor vehicle shall be sold in auction unless the owner of the said motor vehicle makes payment of the aggregate amount plus 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, one of which shall be in Bangali. 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.'. ]]
