Power to stop, search and seizure

(1) Any officer of the State Government authorised by general or special order, in this behalf, by the Commissioner, may require the driver of any motor vehicle at any place to stop the motor vehicle and to cause it to remain stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of tax due in accordance with the provisions of this Act in respect of such vehicle has been paid. (2) Where any tax due or any penalty, as the case may be, in respect of any motor vehicle, has not been paid, any officer authorised under sub-section (1), may, by order in writing seize and detain such vehicle and keep such vehicle in safe custody of the Officer-in-Charge of nearest police station or in any other place, as he may consider necessary for the safe custody of such vehicle, at the cost of owner of the vehicle, at the rates as may be prescribed and shall send information of such seizure to the taxation authority of the area concerned, within twenty-four hours of seizure, to enable the concerned taxation authority to initiate action under section 7-A or 12 of this Act: Provided that where the owner of such motor vehicle pays the tax due or penalty, as the case may be, during the period of seizure, the vehicle shall be ordered to be released and intimation thereof shall be sent to the concerned taxation authority. (3) Any officer of the State Government referred to in sub-section (2), may, for the purpose of this Act, enter at any time between sunrise and sunset in any premises, where he has reason to believe that a motor vehicle is kept in contravention of the provisions of this Act.