Section 12(7) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(7)If the driver leaves the motor vehicle as soon as it is seized and the owner is not immediately available and his address cannot be ascertained despite enquiry from the registering authority, or if no person turns up claiming the ownership of the motor vehicle within forty-five days from the date of seizure of the motor vehicle, the motor vehicle shall be sold in auction by the concerned Taxing Officer in accordance with the provisions of sub-section (6).
