Section 112 in Andhra Pradesh Municipalities Act, 1965
112. Seizure of vehicles not bearing numbers.
(1)If a municipal number is not affixed to a cart or carriage (hereinafter referred to as vehicle) in pursuance of a direction issued under Section 105 or Section 111, as the case may be, the Commissioner may, at any time, seize and detain the vehicle and the animal, if any, by which it is drawn:Provided that no vehicle other than bicycle, or tricycle shall be seized or detained when actually employed in the conveyance of any passenger or goods.(2)If the vehicle or animal seized be not claimed and the tax due thereon be not paid within ten days from the date of seizure, the Commissioner may direct that the vehicle or animal shall be sold in public auction and the proceeds of the sale applied to the payment of--(i)the tax, if any, due on the vehicle or animal sold;(ii)such penalty not exceeding the amount of the tax as the Commissioner may direct and(iii)the charges incurred in connection with the seizure, detention and sale.(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 Commissioner may direct; and(iii)the charges incurred in connection with the seizure and detention Tax on Animals
