Section 17(2) in The Rajasthan Motor Vehicles Taxation Act, 1951
(2)[ Where any tax due in respect of any vehicle has not been paid, any officer referred to in sub- section (1), may seize and detain such vehicle and take or cause to be taken such steps as he may consider necessary for the safe custody of the vehicle until it is produced before the Taxation Officer of the area concerned within a reasonable time or the tax due in respect of the vehicle is paid:Provided that where the vehicle so seized is a non-transport vehicle, such officer may release the vehicle after obtaining a bond for a sum not exceeding Rs. 500/-from the driver or the [owner or any person having possession or control of the vehicle, as the case may be, for depositing the tax within the period specified in the bond] [Substituted by Rajasthan Act No. 11 of 1972.]:Provided further that the provisions of sub-section (2) shall not apply to non-transport vehicles registered in Rajasthan.][3 The motor vehicle seized under sub-section (2) shall not be released unless full tax due, penalty and interest and all other dues payable under this Act in respect of such a vehicle has been paid.] [Substituted by Rajasthan Act No. 15 of 2005, dated 20.5.2005.]
