Section 15 in Madhya Pradesh Motor Vehicles Taxation Act, 1947
15. Power of entry.- The authority to whom the tax is payble under this Act or any officer duly authorised by the State Government in this behalf, may, at all reasonable times enter into, and inspect any motor vehicle or any premises where he has reason to believe that a motor vehicle is kept for the purpose of verifying whether the provisions of this Act or any rule made thereunder are being complied with:
Provided that no officer shall be authorised under this section with respect to motor cars and motor cycles.]1
