Amendment status not verified — confirm the current text below against the official source.
(1) If any person owns or keeps any cart or carriage without registering the same as required by this Act, the Chairman, or any person authorised by him in this behalf, may seize and detain such cart or carriage (provided the same is not employed at the time of seizure in the conveyance of any passenger or goods) together with the animals, if any, drawing the same, and every police-officer shall, at the request of the Chairman or the person authorised by him in this behalf, assist in such seizure. (2) After the seizure under sub-section (1), the Chairman shall forthwith issue notice in writing that after the expiration of ten days, such cart or carriage and animals, if any, shall be sold by auction at such place as stated in the notice; and, if any tax, together with the cost arising from such seizure and custody, remains unpaid for ten days after the issue of such notice, the Chairman may sell the cart or the carriage and the animals, if any, seized for payment of the tax as aforesaid and the cost arising from such seizure, custody and sale. (3) The surplus sale-proceeds (if any) shall be credited to the Municipal Fund, and may be paid on demand to any person who establishes his right to the satisfaction of the Chairman: Provided that if, at any time before the sale is concluded, the person, whose cart or carriage and animals, if any, have been seized, tenders to the Chairman or the person authorised by him to sell the property the amount of all the expenses incurred and the tax payable by him, the Chairman shall forthwith release the cart or the carriage and the animals, if any, seized under sub-section (1). Carts or carriages not to be kept without being registered and without number. Seizure and sale of unregistered carts or carriages. 267 The West Bengal Municipal Act, 1993. [West Ben. Act (Part IV—Municipal Taxation and Application Fee.— Chapter XI. Applicationfee and other taxes.—C. Tax on cans and carriages.—Section 131.—D. Tolls on ferries and bridges.—Sections 132, 133.) Incidental provisions relating to carts and carriages. (4) Notwithstanding anything contained in the foregoing provisions of this section, the surplus of the sale-proceeds of a cart or carriage and animals, if any, seized under sub-section (1), may be applied to the payment of any fine imposed for a breach of any provision of this Chapter; and any cart or carriage and animals, if any, which have been seized under sub-section (I ), may be sold for the realization of such fine.