(1)Where the fee leviable under sub-section(l) of section 472 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 well, in his opinion, suffice to defray the amount due or in the absence of any such appurtenances or load or in the event of the value being insufficient to defray the amount due, may seize and detain the vehicle or animal.(2)Any property seized under sub-section (1) shall be sent within twenty four hours to the Secretary or to such person as he may authorise to receive and sell such property and the Secretary or such person shall forthwith give notice to the proprietor of the property seized or, where the proprietor is not known or is not a resident of the municipal area, to the person who was in charge of the said property at the time when it was seized or, where such person cannot be found, publish, in such manner as may be prescribed, that after the expiry of two days, excluding Sunday if any, from the date of service or publication of such notice, the property will be sold by auction at a place to be specified in the notice.(3)Where at any time before the sale has begun, the amount due on account of the fee, together with such sum as may be fixed by the Secretary or the person authorised under sub section (1), towards expenses incurred in connection with the seizure and detention, is tendered to the Secretary or such person, the property seized shall forthwith be released.(4)Where no such tender is made, the property may be sold and the proceeds of the sale applied to the payment of-(i)the amount due on account of the fee;(ii)such penalty not exceeding the amount of the fee as the Secretary may direct; and(iii)the expenses incurred in connection with the seizure, detention and sale.(5)The balance of the sale proceeds, if any, shall be kept as a deposit for a period of one year from the date of sale and if not claimed within that period shall be credited to the municipal fund.
