Section 33A in Rajasthan Motor Vehicles Taxation Rules, 1951
33A. [ Procedure for attachment and sale of movable property under section 13A of the Act. [Inserted by Dated 13-08-76 Published in Rajasthan Gazette, dated 13-08-1976]
- The Taxation Officer after obtaining previous sanction of the [Additional Transport Commissioner (Tax)], in writing under section 13A of the Act shall recover the tax or penalty by attachment and sale of an owner's movable property, in the manner applicable to recovery of arrears of land revenue, due from a defaulter under section 230 of the Rajasthan Land Revenue Act 1956 (Act No. 15 of 1956) and the provisions of rule 29 to 46 of the Rajasthan Land Revenue (Payments, Credits, Refunds and Recovery) Rules, 1958 shall, so far as may be mutatis mutandis apply:Provided that in the said rules 29 to 46 and the forms thereunder, for the words "Collector or the Sub-Divisional Officer" wherever occurring, the Words "Taxation Officer", and for the words "Quark Amin", the words "Motor Vehicles Inspector or Motor Vehicles Sub-Inspector of the Transport Department" shall be substituted."]
