Section 22 in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
22. Detention of Transport vehicle in case of non- payment of tax.
(1)Where an officer authorized by the State Government in this behalf, has reason to believe that a [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] has been or is being used by a person without payment of [motor vehicles tax] [Substitute by section 21 (2) of Uttarakhand Act No. 08 of 2013.] or penalty if any, he may seize and detain the [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] and for the purpose take, or cause to be taken, such steps as may be considered, by him necessary, for the safe-custody of the [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] and, in particular, require the driver of such vehicle to convey it to the nearest police station or any other place specified by him; where the custody of the vehicle shall be taken by the police and shall keep until the order of release of the vehicle is received from a Competent Authority :Provided that the officer seizing the vehicle shall, within 48 hours of such seizure, send a report of such seizure to the concerned Taxation Officer.(2)A [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] seized or detained under this section shall be released by the Taxation officer immediately on payment of the [motor vehicles tax] [Substitute by section 21 (2) of Uttarakhand Act No. 08 of 2013.] penalty or other amount due for the non-payment whereof the vehicle was so seized or detained.(3)Where the [motor vehicles tax] [Substitute by section 21 (2) of Uttarakhand Act No. 08 of 2013.] penalty or other amount due for the non-payment whereof a [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] has been seized or detained under this section, is not paid under sub section (2) within the period of ninety days from the date of seizure or detention of the Vehicle, the Transport Commissioner may, without prejudice to any other action that may be taken under this act, cause the vehicle to be sold by public auction in the manner prescribed and the sale proceeds of such vehicle shall be adjusted towards the [motor vehicles tax] [Substitute by section 21 (2) of Uttarakhand Act No. 08 of 2013.] the penalty or the other amount due in respect of such vehicle and the expenses, if any, of such auction and the balance, if any, shall be refunded to the owner or the operator of the vehicle.
