Section 11 in Kerala Motor Vehicles Taxation Act, 1976
11. Seizure and detention of motor vehicles pending production of proof of remittance of tax.
- Any officer not below the rank of Assistant Motor Vehicles Inspector authorized in this behalf by the Government or any police officer not below the rank of a Sub-Inspector may, if he has reason to believe that a taxable motor vehicle is used or kept for use in the State without paying the tax, seize and detain that vehicle and make arrangements for the safe custody of that vehicle pending production of proof of payment of the tax.
