Section 16 in Tamil Nadu Motor Vehicles Taxation Act, 1974
16. Recovery of tax or penalty as an arrear of land revenue.
- [Notwithstanding anything contained in section 18-A, any tax or penalty due under this Act] [Substituted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2000 (Tamil Nadu Act 10 of 2000).], may be recovered in the same manner as an arrear of land revenue. The motor vehicle in respect of which the tax or penalty is due or its accessories maybe distrained and sold in pursuance of this section, whether or not such vehicle or accessories are in the possession or control of the person liable to pay the tax or such penalty.
