State unless the valid tax token issued under Section 11 in respect of the said vehicle has been obtained and such token is displayed on the vehicle in the prescribed manner.

Recovery of tax, penalty or fine as arrears of land revenue. - 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 :-

or auctioned irrespective of whether that vehicle is within or outof control of the person responsible for payment of arrear tax and penalty."

"21(b)Every owner of vehicle (commercial or private) paying annual taxwill 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.(Jharkhand Motor Vehicle Taxation (Amendment) Act 2011 Gazette No.325 Dated 09.05.2011)