Section 13 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
13. Disposal of commodities.
(1)Whenever a motor vehicle is seized under this Act and is found to contain perishable commodities and the owner is not readily available or does not take back the motor vehicle after making payment of the dues by such time that the commodities do not get deteriorated or perished, the Taxing Officer within whose jurisdiction the motor vehicle has been seized shall dispose of the same by public auction after publicity in the locality and the markets nearby.(2)Whenever a motor vehicle is seized under this Act and is found to contain non-perishable commodities and the owner does not take back the motor vehicle after making payment of the dues within one month of the demand, the said commodities shall be disposed of in the same manner and by the same authority as referred to in sub-section (6) or sub-section (7) or sub-section (8) of section 12, as the case may be.
