Section 4(2) in The M.P. Motoryan Karadhan Rules, 1991
(2)For the purpose of ascertaining the correctness of the rate of lax applicable to a motor vehicle, the Taxation Authority or any other officer authorised by it in writing in this behalf, may require the owner or the driver or any other person in charge of the motor vehicle lo produce the same before such Authority or Officer, as the case may be.
