Gujarat Municipalities Act, 1963
[(1) In the case of nonpayment on demand of any toll leviable by a municipality, any person appointed to collect such toll may seize any vehicle or animal on which the toll is chargeable or any part of the burden on such vehicle or animal which is of sufficient value to satisfy the demand, and may detain the same. He shall thereupon give the person in possession of the vehicle or animal seized, a list of the property together with a written notice in the form specified Power to compound tax on vehicles or animals. Recovery of sum claimed under this section. Table of tolls to be shown on demand. Power to seize vehicle or animal on non-payment of [* *] toll. in Schedule VI;] (2) When any property seized is subject to speedy decay, or when expense of keeping it together with the amount of the [* * *] toll chargeable is likely to exceed its value, the person seizing such property may inform the person in whose possession it was that it will be sold at once; and shall sell it or cause it to be sold accordingly unless the amount of [ * * *] toll demanded be forthwith paid. (3) If at any time before a sale has begun, the person from whose possession the property has been seized, tenders at the municipal office the amount of all expenses incurred and of the [* * *] toll payable, the chief officer shall forthwith deliver to him the property seized. (4) If no such tender is made, the property seized may be sold, and the proceeds of such sale shall be applied in payment of such 60 * * * toll and the expenses incidental to the seizure, detention and sale. (5) The surplus, if any of the sale-proceeds shall be credited, to the municipal fund, and may on application made to the chief officer in writing within three years next after the sale, be paid to the person in whose possession the property was, when seized, and if no such applications made, shall be the property of the municipality. 128. [Power to keep account current with person, firm or public body in lieu of levying octroi on introduction of goods. I 129. [Collection of octroi by one public body on behalf of others.] [129A. [Fanning of octroi ] ] Sections 128 to 129A were deleted by Guj. 14 of 2001, S. 6. (6) Powers of State Government in respect of municipal taxes.