Section 14B(2) in The Punjab Motor Vehicles Taxation Act, 1924
(2)Where any tax due in respect of any vehicle has not been paid, any office referred to in sub-section (1), may seize and detain such vehicle and take or cause to be taken such steps as he may consider necessary for the safe custody of the vehicle until it is produced before the Licensing Officer of the area concerned, within a reasonable time or until the tax due in respect of the vehicle is paid :
