Is zakat due on the proceeds from the sale of a car if a year has passed over the original money and it has reached the نصاب (minimum threshold)?

The price of a car, with which you are entering a new hawl (lunar year), is not subject to zakat along with money that has become due for zakat. If its zakat is paid alongside it, then this falls under the category of permissible accelerated zakat for two hawls or less. However, if the car is a trade commodity, its price is subject to zakat upon the completion of the hawl for the original capital with which it was purchased.