(1) If the
tax on any vehicle or animal is not paid, then, instead of proceeding against the defaulter by distress and
sale of his other movable property as hereinbefore provided, the Chairperson may, at any time after the
tax has become due, seize and detain the vehicle or animal or both and, if the owner or other person
entitled thereto does not within seven days in respect of a vehicle and two days in respect of an animal
from the date of such seizure and detention, claim the same and pay the tax due together with the charges
incurred in connection with the seizure and detention, the Chairperson may cause the same to be sold 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 104.
(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 104.