Section 112(2) in Andhra Pradesh Municipalities Act, 1965
(2)If the vehicle or animal seized be not claimed and the tax due thereon be not paid within ten days from the date of seizure, the Commissioner may direct that the vehicle or animal shall be sold in public auction and the proceeds of the sale applied to the payment of--(i)the tax, if any, due on the vehicle or animal sold;(ii)such penalty not exceeding the amount of the tax as the Commissioner may direct and(iii)the charges incurred in connection with the seizure, detention and sale.
