धारा 106 · Recovery of tolls or taxes

(1) In case of non-payment of any toll on demand, the officer empowered to collect the same may seize any article or any vehicle or animal on which the toll is chargeable, or any part of its burden of sufficient value to satisfy the demand.

(2) The Corporation after the lapse of five days from the seizure and after the issue of a proclamation fixing the time and place of sale may cause any property so seized, or so much thereof, as may be necessary to be sold by auction to satisfy the demand with the expenses occasioned by the seizure, custody and sale thereof, unless the demand and expenses are in the meantime paid :

Provided that, by order of the Commissioner, articles of a perishable nature which cannot be kept for five days without serious risk of damage may be sold after the lapse of such shorter time as he may, having regards to the nature of the articles, think proper.