(1) If a vehicle is
sold under section 80JA(2) but the proceeds of the sale are insufficient to
pay the expenses incurred in selling it, the person because of whose
conviction the vehicle was impounded is liable to pay to the Commissioner the
difference between the amount of those expenses and the proceeds of the sale.
(2) If a confiscated
vehicle is sold under section 80J(2) but the proceeds of the sale are
insufficient to pay the expenses incurred consequent on the confiscation of
the vehicle and the expenses incurred in selling it, the person because of
whose conviction the vehicle was confiscated is liable to pay to the
Commissioner the difference between the amount of those expenses and the
proceeds of the sale.
[Section 80K inserted: No. 10 of 2004 s. 13;
amended: No. 4 of 2007 s. 24; No. 23 of 2009 s. 26.]