Power of seizure of vehicles and animals in case of non-payments of tax thereon :

1. (1) If the tax on any vehicle or animal is not paid, then instead of proceeding against the defaulter by distraint and sale of his other movable property the commissioner 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 animal from the date of such seizure and detention, claim the sale and pay the tax due together with the charges incurred in connection with the seizure and detention, the Commissioner may cause the same to be sold and apply the proceeds to the sale or such part thereof as is required in the discharge of the sum due and the charges incurred as aforesaid.
2. (2) The surplus, if any, remaining after the application of the sale proceeds under sub- section (1) shall, immediately after the sale of the property be credited to the Corporation Fund and notice of such credit shall be given at the same time to the person whose

property has been sold or his legal representative and if the same, is claimed by

written application to the Com missioner within one year from the date of the notice a refund thereof shall be made to such person or his representative.

1. (3) Any surplus not claimed within one year as aforesaid shall be the property of the