Recovery by Seizure in respect of Vehicle Tax

(1) Without prejudice to the other provisions of this Chapter, the Grama Panchayat may at any time seize and detain the vehicle in respect of which vehicle tax is due but has not been paid: Provided that no vehicle, other than a bicycle, shall be seized or detained when actually employed in conveyance of any passenger or goods. (2) If the vehicle seized be not claimed and tax due thereon is not paid within fifteen days from the date of seizure, the Grama Panchayat may direct that the vehicle be sold in Public auction and the proceeds of sale applied to the payment of– (a) tax, if any, due on the vehicle sold; (b) such penalty not exceeding the amount of tax as the Grama Panchayat may direct; and (c) the expenses incurred in connection with the seizure, detention and sale, and the excess amount, if any, remaining after payment of the aforesaid dues shall be paid to the owner of the vehicle or other person entitled thereto. (3) If the owner of the vehicle or other person entitled thereto claims the same within fifteen days from the date of seizure or at any time before the sale it shall be returned to him on payment of– (a) tax due thereon; (b) such penalty not exceeding the tax due as the Grama Panchayat may direct; and (c) the expenses incurred in connection with the seizure and detention.