Recovery of tax in case of refusal to pay or evasion.

(1) If the taxing authority having jurisdiction in the district or Inspector-in-charge of the check-post or barrier, as the case may be, is satisfied that any person–in–charge of the mechanical vehicle or cart has evaded payment of tax due under this Act, or such person has not made the payment of tax on demand, he may, for reasons to be recorded in writing and after hearing the said person; order detention of the mechanical vehicle or cart carrying such goods for such period as may reasonably be necessary and shall allow the same to proceed, only on the person specified in section 4 of the Act, making payment of the tax or furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of tax, in the prescribed form. (2) In case the person specified in sub-section (1) fails to pay the tax due or furnish a bond referred to in sub-section (1) within 24 hours of the detention of such goods, the taxing authority or the Inspector-in-charge may cause the goods to be sold in prescribed manner. (3) The mechanical vehicle or cart detained under sub-section (1) shall be released only after payment of the tax payable under this Act.