| |
| (1)
| If
the tax on any vehicle or animal is not paid, then instead of proceeding against
the defaulter by distress and sale of his other movable property as hereinbefore
provided, the Chairperson may, at any time after the tax has become due, seize
and detain the vehicle or animal or both and if the owner or other person entitled
thereto does not within seven days in respect of a vehicle and two days in respect
of an animal from the date of such seizure and detention, claim the same and pay
the tax due together with the charges incurred in connection with the seizure
and detention, the Chairperson may cause the same to be sold and apply the proceeds
of the sale or such part thereof as is required in discharge of the sum due and
the charges incurred as aforesaid. | | (2)
| The
surplus, if any, remaining after the application of the sale-proceeds under subsection
(1) shall be disposed of in the manner laid down in sub-section (6) and (7) of
section 104. | |