Section 11 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
11. Seizure of motor vehicle.
(1)Where, in respect of any motor vehicle, it is detected that the additional tax under section 3 or section 4 or one-time tax under section 9 is leviable but the owner of such motor vehicle has failed to make payment of such tax in accordance with the foregoing provisions of this Act, the motor vehicle shall be liable to seizure by the authority detecting the default and the total tax together with the penalty under clause (b) of sub-section (2) of section 10 shall be recoverable from such owner.(2)The authority to seize any motor vehicle under sub-section (1) of this section shall be the Taxing Officer or the Motor Vehicles Inspector or any Officer authorised by him, or any Executive Magistrate, or any Police Officer not below the rank of a Sub-Inspector of police, or any officer authorised by a court having jurisdiction.(3)[ If a motor vehicle is seized under sub-section (1), the officer seizing the motor vehicle may detain the motor vehicle in respect of which additional tax is due until the person liable to pay the additional tax] [Sub-section (3) inserted by W.B. Act 43 of 1994.]. -(a)has satisfied the Taxing Officer having jurisdiction within thirty days of detention of the motor vehicle that the additional tax has actually been paid, or(b)has within thirty days of detention of the motor vehicle paid to the Taxing Officer having jurisdiction the additional tax together with the penalty under section 10 within the prescribed time.
