Section 8 in Jammu and Kashmir Motor Vehicles Taxation Act, 1957
8. Recovery of tax as an arrear of land revenue.
- Any tax due under this Act may also be recovered in the same manner as an arrear of land revenue. The motor vehicle in respect of which the tax is due or its accessories may be detained 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.
