Section 21A in Bihar Motor Vehicles Taxation Act, 1994
21A. [ ['Section 21A' Inserted by Bihar Finance Act 11 of 2002.]
It shall be necessary for every vehicle owner, either of commercial vehicles or other vehicles for which one is liable to pay annual tax, to mention his bank accounts, and produce a certificate from such bank concerning his (existing) financial soundness, at the time of registration of the vehicle and/or receiving a permit for it. In case of default in payment of the tax, the bank accounts of the defaulting vehicle owner may be seized by the Taxation Officer or any higher officer of the Transport Department.]
