Section 88(3) in The Himachal Pradesh Municipal Corporation Act, 1994
(3)If the animal or vehicle seized be not claimed and tax due thereon be not paid within a period of fifteen days from the date of the seizure, the officer authorised under sub-section (1) may direct that the vehicle or the animal or both shall be sold in public auction and the proceeds of the sale applied to the payment of -(a)the tax, if any, due on the vehicle or animal or both ;(b)such penalty not exceeding the amount of the tax as the officer authorised under sub-section (1) may direct; and(c)all expenses occasioned by such non-payment, seizure, detention and sale.
