Section 22(1) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(1)Where an officer authorized by the State Government in this behalf, has reason to believe that a transport vehicle has been or is being used by a person without payment of tax, additional tax or penalty if any, he may seize and detain the transport vehicle and for the purpose take, or cause to be taken, such steps as may be considered, by him necessary, for the safe-custody of the transport vehicle and, in particular, require the driver of such vehicle to convey it to the nearest police station or any other place specified by him :Provided that the officer seizing the vehicle shall, within forty-eight hours of such seizure, send a report of such seizure to the concerned Taxation Officer.
