Section 11B in The Punjab Motor Vehicles Taxation Act, 1924
11B. Power of Licensing Officer to recover tax, interest and penalty.
(1)Without prejudice to the provisions of Section 11, the Licencing Officer may proceed to recover tax, interest or penalty due under this Act, in the prescribed manner, by attachment and sale of the moveable property of the persons liable for the payment thereof.(2)The Licencing Officer may also recover tax, interest or penalty due under this Act in instalments but he shall not grant more than four equal instalments payable on monthly basis.
