(1) If the fee leviable under these Rules read with clause (a) of Section 154 of the Tamil Nadu Panchayats Act 1994 (Tamil Nadu Act 21 of 1994) in respect of a vehicle or animal is not paid on demand, the person authorised to collect such fee may seize and detain such portion of the appurtenance or load of such vehicle or animal as will, in his opinion, suffice to defray the amount due and in the absence of any such appurtenance or load or in the event of this value being insufficient to defray the amount due, he seize and detain the vehicle or animal.
(2) Any property seized under sub-rule (1) shall be sent, within twenty four hours of its seizure to the Executive Authority or to such person as may be authorised to receive and sell such property and the Executive Authority shall forthwith give notice to the owner of the property seized or if the owner, is not known, or is not resident within the village, to the person who was incharge of the said property at the time of its seizure or if such person cannot be found, publish by beat of drum, that after the expiry of two days, exclusive of sunday, 4 from the date of service or publication of such notice, the property shall be sold by public auction at a place to be specified in the notice and the proceeds of the sale shall be appropriated towards-
(i) the amount due on account of the fee,
(ii) such penalty not exceeding the amount of the fee as the Executive Authority may direct, and
(iii) a sum of rupees five on account of charge incurred in connection with the seizure, detention and sale.
The surplus, if any, shall be paid to the owner of the property or to the person who was incharge of the property at the time of its seizure.
(3) If, at any time before the sale has begun, the amount due on account of the fee together with a sum of rupees five on account of charges incurred in connection with the seizure and detention, is tendered to the Executive Authority or other persons authorized as aforesaid, the property seized shall be forthwith released.
(4) If not such tender is made, the property may be sold.
RAMESH CHANDRA PANDA SECRETARY TO GOVERNMENT
1. Substituted by G.O. Ms. No.118, Rural Development (C2), 26th July 2004.