Section 16(4)(b) in The West Bengal Motor Vehicles Tax Act, 1979
(b)[ The sale of the vehicle seized and detained] [[Sub-section (4) first renumbered as clause (a) of that sub-section and clause (b) Inserted by W.B. Act 13 of 1986, then again clause (a) substituted by W.B. Act 6 of 1992, w.e.f. 25.11.1991. Previous clause (a) was as under:-