(3)If the owner of the carriage, cart or animal or other person entitled there to claims the same, within fifteen days from the date of seizure or at any time before the sale, it shall be returned to him on payment of-(i)the tax due thereon;(ii)such penalty not exceeding the amount of the taxes the Executive Officer may direct;(iii)a sum of eight annas on account of charges incurred in connection with the seizure and detentions; and(iv)feeding charges in case of animals.
