Section 22(1) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(1)Where an officer authorized by the State Government in this behalf, has reason to believe that a [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] has been or is being used by a person without payment of [motor vehicles tax] [Substitute by section 21 (2) of Uttarakhand Act No. 08 of 2013.] or penalty if any, he may seize and detain the [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] 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 [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] and, in particular, require the driver of such vehicle to convey it to the nearest police station or any other place specified by him; where the custody of the vehicle shall be taken by the police and shall keep until the order of release of the vehicle is received from a Competent Authority :Provided that the officer seizing the vehicle shall, within 48 hours of such seizure, send a report of such seizure to the concerned Taxation Officer.
