Section 16(2) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(2)Where any tax due or any penalty, as the case may be, in respect of any motor vehicle, has not been paid, [any officer authorized under sub section (1), may seize and detain such vehicle and [keep such vehicle in safe custody of the Officer-in-Charge of nearest police station or in any other place, as he may consider necessary for the safe custody of such vehicle, at the cost of owner of the vehicle, at the rates as may be prescribed] [Deleted vide H.H.C Judgment Dated 06-12-2007 passed in CWP No. 312105, 313105,316105 317105 and 418107.] and shall send information of such seizure to the taxation authority of the area concerned, within twenty four hours of seizure, to enable the concerned taxation authority to initiate action under section 7-A or 12 of this Act.]Provided that where the owner of such motor vehicle pays the tax due released and intimation thereof shall be sent to the concerned taxation authority.
