Replacement of section 21 by sub-section 21(a) and 21(b)

New sub-section 21(a) and 21(b) will replace section 21 as following :- "21(a) Arrear Tax or Penalty will be recovered as per the process of recovery of land revenue. Motor vehicle or part-thereof having arrear of tax or penalty can be sold or auctioned irrespective of whether that vehicle is within or out of control of the person responsible for payment of arrear tax and penalty." "21(b) Every owner of vehicle (commercial or private) paying annual tax will be required to give the details of his Bank Account and a Certificate of being in good financial condition from concerned bank with the application for registration or permit for such vehicles, in the case of default in tax payment the vehicle may be seized by registering authority or collecting authority.