Power to stop motor vehicle

[14.

1. (1) The authority to whom the tax is payable under this Act or any officer duly authorised by the State Government in this behalf may, if it/he has reason to believe that a motor- vehicle has been or is being used without payment of tax, or the owner is likely to evade the payment of tax due, seize and detain the motor vehicle and for this purpose take or cause to be taken any step as may be considered proper for the temporary safe custody of the motor vehicle and for the realisation of tax due.
2. (2) The owner, his authorised agent and the driver of a motor vehicle shall bring the vehicle to a halt and shall keep it stationery for such time as may be required by the authority or the officer specified in sub-section
3. (1) for the purpose of enabling such authority or officer to satisfy that the tax in respect of such vehicle has been paid.