Amendment status not verified — confirm the current text below against the official source.
(1) In case or non-payment of the tax on demand, it he Collecting Authority may seize the cattle and upon, such seizure the cattle shall be produced before the assessing authority. (2) If the tax, together with penalty if any imposed, and expenses arising from such seizure is paid within 24 hours from the seizure the cattle shall be released. (3) If the dues mentioned in sub-section (2) are not paid within the said period the assessing authority may sell. the cattle and after deducting the tax, the penalty, if any, imposed and the expenses occasioned by such seizure and sale, refund the balance, if any, to the owner of the cattle; Provided that no tax under this Act shall be payable by the purchaser at such sale by the assessing authority. Penalty for non- payment of the tax