Seizure or carriage of cart not bearing numbers :- (1) If a municipal

number is not affixed to a carriage or cart in pursuance of Section 179, the Executive Officer may at any time seize and detain the carriage or cart and the animal, if any, by which it is drawn:

Provided that no carriage or cart [other than bicycle] shall be seized or detained when actually employed in the conveyance or any passenger of goods.

1. (2) Tf the carriage or cart of animal seized be not claimed, and the tax due thereon paid within fifteen days from the date of seizure, the Executive Officer may direct that the carriage, cart or animal shall be sold in public auction and the proceeds of the sale applied to the payment of
   • (i) the tax, if any, due on the vehicle or animal sold;
   • (ii) such penalty not exceeding the amount of the tax as the Executive Officer may direct; and
   • (iii) a sum of one rupee on account of charges incurred in connection with the seizure, detention and sale.
2. (3) If the owner of the carriage, cart or animal 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 —
   • (i) the tax due thereon;
   • (ii) such penalty not exceeding the amount of the tax as the Executive Officer may direct; (€3 THE ORISSA MUNICIPAL MANUAL
   • (iii) a sum of eight annas on account of charges incurred in connection with the seizure and detention; and
   • (iv) feeding charges in case of animals.

¹ Inserted by the Orissa Municipal (Amendment) Act. 1952 (Orissa Act XII of 1953) s. 15.