Section 7A(1) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(1)Where such an owner makes a default in the payment of tax [or penalty] [Inserted vide H.P.M.V.T.(Amendment) Act, 2002.] under this Act, for a continuous period of two months or more, the taxation authority, for the proper realization of the tax [or penalty] [Inserted vide H.P.M.V.T.(Amendment) Act, 2004.] levied under this Act, shall, after giving opportunity of being heard, require any owner of the motor vehicle to deposit as security [a sum equal to the amount of tax or penalty due from him] [Inserted vide H.P.M.V.T.(Amendment) Act, 2004.], in the manner prescribed.
