Section 13AA in Himachal Pradesh Passengers and Goods Taxation Act, 1955
13AA. [ Power to detain vehicles. [Inserted vide Act No. 10 of 1988.]
- Any officer authorized under section 13 may, if he has reason to believe that passengers and goods are being carried by a motor vehicle in or through the State of Himachal Pradesh without payment of tax or penalty, if any, imposed under this Act or where the owner refuses to pay the tax or penalty, if any, or fails to produce any proof regarding the payment thereof, detain the vehicle, and for this purpose take or cause to be taken any steps as he may consider proper for the temporary safe custody of the vehicle:Provided that the vehicle shall be released as soon as the tax or penalty, if any, has been paid.]
