8. Recovery of the amount of tax and fine:
(1) If the amount of tax and fine leviable and impassable under this Act be not paid within the time-limit referred to in Clause (c) of Section 7, the Tax officer shall withhold the motor vehicle subject to the tax and recover the amount by auctioning the motor vehicle.
(2) If the amount cannot be recovered in full even from auction sale pursuant to Sub-section (1), the remaining amount shall be recovered by
confiscating the assets of such tax-payer by such authority or office as may be  specified by Government of Nepal in accordance with the modus operandi as
provided for in the prevailing Nepal law.
(3) If, in making recovery by taking action pursuant to Sub-section (1) or (2), amount in excess of that recoverable, the excess amount shall be credited to
the deposit; and the concerned tax-payer may get payment of such deposited amount within Two years of such deposit. If the tax payer does not come to get
payment of that amount within that time-limit, such deposited amount shall be deposited to on Government of Nepal.
(4) If the tax payer comes to pay the amount of tax and fine held to be payable by him/her prior to initiating the action of auction or confiscation pursuant
to Sub-section (1) or (2), the amount may be recovered by collecting an additional fine as well, at the rate of Ten percent of that amount.