Section 16A(2) in The West Bengal Motor Vehicles Tax Act, 1979
(2)Whenever a motor vehicle is seized under this Act and is found to contain non-perishable commodities and the owner of the motor vehicle does not take back the motor vehicle after making payment of the 'dues within such period as may be allowed to him under section 16, such commodities shall be disposed of in accordance with the provisions of that section.
