Search and Seizure

(1) Any Taxation Officer or any officer of the Transport Department not below the rank of Motor Vehicle Inspector or any other officer authorized by the State Transport Commissioner in this regard— (a) may enter any building or premises between sunrise and sunset if they have reason to believe that a motor vehicle is kept there, or (b) may require the driver of a motor vehicle situated at any public place to stop the vehicle and keep it stopped until they are reasonably satisfied that the tax for the vehicle has been paid and the tax token has been obtained. If tax or fine, if any, or both tax and fine have not been paid in accordance with this Act, the concerned officer under sub-section (1) can seize the vehicle until the tax is paid, and can take action for temporary safe custody as deemed fit, and the vehicle owner or their person-in-charge or driver shall be bound to comply with the orders and instructions of the officer to make such seizure effective: Provided that [the state government may prescribe rules regarding convenience].