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

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Statutory text

(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 moveable 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 vehicle and two days in respect of 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 Commissioner may cause the same to be sold and apply the proceeds of the sale or such part thereof as is required in the 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 the 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 Commissioner within one year from the date of notice a refund thereof shall be made to such person or his representative.
(3) Any surplus not claimed within one year as aforesaid shall be the property of the Corporation.

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