Section 104(3) in Delhi Motor Vehicles Rules, 1993
(3)Notwithstanding any fine or penalty which may be imposed upon any person for the delay in the removal of the vehicle the owner of the motor vehicle or his heirs or assignee shall be liable to pay expenses incurred by any police officer in connection with the removing of the vehicle, etc. The police officer who received payment accordingly shall give a receipt to the person making the payment.
