Seizure and detention of motor vehicles pending production of proof of payment of tax

Any officer of the Motor Vehicles Department not below the rank of a Junior Assistant or any officer in uniform not below the rank of a Sub-Inspector may, if he has reason to believe that any motor vehicle is used or kept for use in the State without paying the tax due in respect of that vehicle under this Act, seize and detain that vehicle and make arrangements for the temporary safe custody of that vehicle pending production of proof of payment of the tax due in respect of that vehicle under this Act.