Section 103(1) in The Orissa Grama Panchayats Act, 1964
(1)Without prejudice to the other provisions of this Chapter, the Grama Panchayat may at any time seize and detain the vehicle in respect of which vehicle tax is due but has not been paid :Provided that no vehicle, other than a bicycle, shall be seized or detained when actually employed in conveyance of any passenger or goods.
