(1) If the amount of tax and penalty is not filed within the time specified in Clause (c) of section 7, the tax officer shall impound the taxed vehicle and auction the said vehicle. The amount will be recovered.

(2) Even if the entire amount cannot be collected during the auction sale according to sub-section (1), the remaining amount will be collected from the official or office designated by the Government of Nepal in accordance with the functioning of the applicable Nepalese law and the tax payer will be recovered.

(3) In case of recovery by taking action according to sub-section (1) or (2), if more amount is recovered than the amount that should be recovered, the income will be tied to the bond, and the related taxpayer shall pay the bond amount within two years. can take If the payment is not received within that period, such bond amount will be charged to the Government of Nepal.

(4) According to sub-section (1) or (2) if the taxpayer brings the amount of tax and penalty determined to be due to him before the commencement of the auction or property proceedings, the An additional penalty of ten percent of the amount can be levied.