Amendment status not verified — confirm the current text below against the official source.
(1 1 If any person owns or occupies any vehicle or animal in Seizure and respect of which tg is payable under section 69 or section 70 without saleofvehicle having paid the tax and fails to pay the tax due on demand, any officer and au thorised by the committee in this behalf may seize and detain such vehicle and animal, if any, by which itis deriven or animal, as the case may be. (2) After such seizure the officer authorised by the committee in this behalf shall forthwith issue a notice in writing to the owner thereof by reptered post that after the expiry af fifteen days from the date of service of the notice he will sell such vehicle or animal or both. (-3) If the animal or vehicle sezied be not claimed and the tax due thereon be not paid within a period of fifteen days from the date of the seizure, the officer authorised underwb-section (1) may direct that the vehicle or the animal or both shall be sold in public auction arid the pmeeds of the sale applied to the payment of - (0) the tax, if any, due on the vehicIe or animal or both ; (b) such pehalt3'nol exceeding the amount of the tax as the officer authorised under sub-section (1) may direct ; and