Section 11AA(7) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(7)The Designated Officer shall ascertain that the person has paid the amount of tax and/or interest in full by obtaining from the Assessing Authority a copy of the order in Form X-D issued by the Assessing Authority to the person. The Assessing Authority may also inform the Designated Officer about the non payment of the tax and/or interest. If the person has not paid the tax and/or interest, the Designated Officer shall impound the vehicle forthwith and the provision of sub-section (7) of Section 3-A shall apply thereof.]