268. Disposal of vessels and animals seized by the Municipality.
(1)Where the vessel or animal seized under section 267 is not claimed, and the tax due thereon not paid and a municipal number affixed or token obtained as the case may be, within ten days from the date of seizure, the Secretary may direct that the vessel or animal, as the case be, shall be sold in public auction and the proceeds of the sale applied to the payment of,-(a)the tax, if any, due on the vessel or animal sold;(b)such penalty not exceeding the amount of the tax as the Secretary may direct; and(c)the charges incurred in connection with the seizure, detention and sale.(2)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.(3)Where the owner of the vessel 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,-(a)the tax, if any, due thereon;(b)such penalty not exceeding the amount of the tax as the Secretary may direct; and(c)the charges incurred in connection with the seizure and detention.Show Tax
