Amendment status not verified — confirm the current text below against the official source.
(1) If the tax on any vehicle or animal is Power of n Q t paid, then instead of proceeding against the vehicle and defaulter by distress and sale of his other movable animals property as hereinbefore provided the Commissioner case of non- may, at any time after the tax has become due, payment of s e jz e and detain the animal or vehicle or both and tax thereon. o w n e r o r other person entitled thereto does not within seven days from the date of such seizure and detention, claim the same and pay the tax due together with the charges incurred in connec tion with the seizure and custody, the Commissioner may cause the same to be sold by auction and apply the proceeds of the sale or such part thereof as is required in 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 sub-section (1) shall be disposed of in the manner laid down in sub sections (6) and (7) of Section 192.