Summary recovery of octroi or terminal tax.

(1) In the case of a non-payment of any octroi or terminal tax on demand the officer empowered to collect the same may seize any articles on which the octroi or terminal tax is chargeable, or any part of its burden of sufficient value to satisfy the demand under the cover of a seizure memo in presence of witness. A copy thereof shall be handed over to the concerned person on the spot after obtaining his acknowledgement on the body of original seizure memo. (2) The Municipality, after the lapse of five days from the seizure and after the issue of a proclamation fixing the time and place of sale, may cause any property so seized, or so much thereof as may be necessary to be sold by public auction to satisfy the demand and the expenses occasioned by the seizure, custody and sale thereof, unless the demand and expenses are in the meantime paid: Provided that, by order of the Chairperson or a Vice-Chairperson articles of perishable nature which cannot be kept for five days without serious risk of damage, may be sold after the lapse of such shorter time as he may, having regard to the nature of the articles, think proper.