Section 21 in The Orissa Motor Vehicles Taxation Rules, 1976
21.
(1)Where an officer authorised under Sub-section (1) of section 17 has reason to believe that the [tax/additional tax] [Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986-SRO No. 319/86/22.4.1986.] payable in respect of any motor vehicle has remained unpaid without submitting any declaration as required under section 10, such officer by an order in Form I and served on the registered owner or the person in possession or control of such vehicle or its driver, shall seize the vehicle, After such order, the officer concerned shall direct that the vehicle be taken to the nearest police station or any other place recognised by State Government mentioned in such order for safe custody.(2)In case such person fails or refuses to drive the vehicle to the place mentioned in the order, the officer making the seizure, may arrange to have vehicle driven to the said place for safe custody in which case, the cost of transporting the vehicle shall be recoverable from the owner or person-in-charge of the vehicle.(3)The person from whom the vehicle is seized shall have the option to guard the same and contents thereof, himself or by a person duly authorised by him.(4)In case of a vehicle permitted to carry passengers for hire or reward, or goods which are perishable in nature may be allowed to ply to its destination if the registered owner or person having possession or control of the vehicle or the driver gives an undertaking to the effect the vehicle shall be surrendered to the nearest police station on reaching the destination.
