Section 92(1) in Rajasthan Panchayati Raj Rules, 1996
(1)If the tax in respect of a vehicle is not paid in accordance with Sub-rule (1) of Rule 91 the Sarpanch or any other official authorised by the Panchayat in this behalf may at any time seize and detain the vehicle unless such person can prove to the satisfaction of Sarpanch or authorised official that he has paid the vehicle tax.
