(1)In case of non-payment of any octroi or any toll on demand, the officer empowered to collect the same, may seize any goods on which the octroi is chargeable, together with the vehicle on which such goods have been imported or any vehicle or animal on which the toll is chargeable, or any part of its burden of sufficient value to satisfy the demand.(2)Where there is reasonable suspicion that goods brought within the octroi limit have been under valued, such goods may be seized after paying fifteen per cent on the value of the goods as shown in the document.(3)The Chief Officer of the Municipality may after the expiry of a period of five days from the seizure, and after the issue of a proclamation, fixing the time and place of sale, cause any property other than the vehicle on which the seized goods were imported, or so much thereof as maybe necessary to be sold by auction to satisfy the demand with the expenses occasioned by the seizure, custody and sale thereof, unless the demand and expenses are in the meantime paid:Provided that by the order of the Chief Officer, goods of a perishable nature, which could not be kept for five days without serious risk of damage, may be sold after the expiry of such shorter time, as he may, having regard to the nature of the goods, think proper.
