Section 107(3) in Tamil Nadu District Municipalities Act, 1920
(3)If the owner of the vehicle or animal or other person entitled thereto claims the same within ten 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 tax as the [executive authority] [These words were substituted for the words 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933)] may direct; and(iii)a sum of eight annas on account of charges incurred in connection with the seizure and detention.[Tax on Advertisements] [This heading (Section 107A to 107F) was inserted by the Tamil Nadu Municipal Laws (Amendment) Act, 1998 (Tamil Nadu Act 51 of 1998).]
