Section 198 in Gauhati Municipal Corporation Act, 1971
198. Recovery of tolls and octroi.
(1)In case of non-payment of any toll or octroi on demand the employee empowered to collect the same may seize any article on which octroi is chargeable, or any animals on which the toll is chargeable, or any part of its burden of sufficient value to satisfy the demand.(2)The Commissioner after the lapse of seven days from the seizure and after the issue of proclamation fixing the time and place of sale, may cause any property so seized, or so much as thereof as may be necessary, to be sold by action to satisfy the demand, with the expenses occasioned by the seizure, custody, and sale thereof unless and demand and expenses are in the meantime paid:Provided that by order of the Commissioner, articles of perishable nature which cannot be kept for five days without serious risk of damage may be sold after the lapse to such shorter time as he may, having regard to the nature of the article, think proper.
