Auction Procedure

(a) If the order of seizure or detainment of vehicle is cancelled, on the ground that the vehicle owner has deposited all the due taxes, Additional taxes and penalty amount, by the competent authority, after the start but before the completion of auction procedure, the vehicle shall be returned to the owner or to the person from whom the vehicle was seized. (b) If the order of seizure or detainment of vehicle is cancelled, on the ground that the vehicle owner has deposited all the due taxes, Additional taxes and penalty amount, by the competent authority, after the start and the auction procedure has been completed, the amount received from the auction shall be given to the owner of the vehicle after deducting the expenditure incurred towards the auction procedure and without any interest whatsoever.