Section 12(8) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(8)If in any auction under sub-section (6) or sub-section (7), the price realised falls short of the dues, the balance shall be recoverable from the owner of the motor vehicle as if it were a public demand under the Bengal Public Demands Recovery Act, 1913. If the price obtained at the auction is higher than the dues together with the incidental costs as may be assessed by the officer conducting the auction, any other claim on the same motor vehicle by the State Government shall be recovered first from the excess amount, and if there is still any excess amount, any claim on the same motor vehicle by any bank or other financier shall be recovered from such excess amount. If there is any amount left after the recovery of the claims as aforesaid, the same shall be payable to the registered owner of the motor vehicle. If the owner is not available on notice, the amount shall remain in deposit for three years from the date on which it is refundable and shall thereafter be forfeited to the State]. [[Sub-sections (6), (7) and (8) substituted by W.B. Act 43 of 1994, which were earlier as under :'(6) If the owner fails to make payment of any dues within one month of the demand, the motor vehicle shall be liable to be sold in auction by the Taxing Officer or the District Magistrate in whose jurisdiction the vehicles has been seized or the Director, Public Vehicles Department, if the motor vehicle is seized within the jurisdiction of the Calcutta Metropolitan district.
