Section 21(1) in The Orissa Motor Vehicles Taxation Rules, 1976
(1)Where an officer authorised under Sub-section (1) of section 17 has reason to believe that the [tax/additional tax] [Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986-SRO No. 319/86/22.4.1986.] payable in respect of any motor vehicle has remained unpaid without submitting any declaration as required under section 10, such officer by an order in Form I and served on the registered owner or the person in possession or control of such vehicle or its driver, shall seize the vehicle, After such order, the officer concerned shall direct that the vehicle be taken to the nearest police station or any other place recognised by State Government mentioned in such order for safe custody.
