(2)If the carriage or cart or animal seized be not claimed and the tax due thereon paid within fifteen days from the date of seizure, the Executive Officer may direct that the carriage, cart 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 vehicle or animal sold;(ii)such penalty not exceeding the amount of the tax as the Executive Officer may direct; and(iii)a sum of one rupee on account of charges incurred in connection with the seizure, detention and sale.
