Section 13 in Kerala Motor Vehicles Taxation Act, 1976
13. Amounts recoverable as arrear of land revenue.
(1)Any amount due under this Act or the rules made thereunder shall be recoverable in the same manner as an arrear of public revenue due on land.(2)The motor vehicle in respect of which any amount is due or its accessories may be distrained and sold in pursuance of sub-section (1), whether or not such vehicle or accessories is or are in the possession or control of the person liable to pay the amount.
