Section 16(3) in The West Bengal Motor Vehicles Tax Act, 1979
(3)Notwithstanding anything contained elsewhere in this Act, any officer referred to in sub-section (1)[may seize and detain,] [Words substituted for the words 'may seize and detain in such manner as may be prescribed,' by W.B. Act 19 of 2003.] any motor vehicle in respect of which tax is due until the person liable to pay the tax,-(a)has satisfied the Taxing Officer having jurisdiction within thirty days of the detention that the tax has actually been paid,(b)has within thirty days of such detention paid to the Taxing Officer having jurisdiction the tax due together with the penalty to be paid for non-payment of tax within the prescribed time.
