Section 11(2) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(2)The authority to seize any motor vehicle under sub-section (1) of this section shall be the Taxing Officer or the Motor Vehicles Inspector or any Officer authorised by him, or any Executive Magistrate, or any Police Officer not below the rank of a Sub-Inspector of police, or any officer authorised by a court having jurisdiction.
