Section 270D(1) in Tamil Nadu District Municipalities Act, 1920
(1)If the fee leviable under sub-section (1) of section 270-B in respect of a vehicle or animal is not paid on demand, the person appointed to collect such fee may seize and detain such portion of the appurtenances or load of such vehicle or animal as will, in his opinion, suffice to defray the amount due; in the absence of any such appurtenances or load or in the event of this value being insufficient to [defray the amount] due, he may seize and detain the vehicle or animal.
