Section 17(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)While proceeding under Sub-section (1) the officer may, if the tax [or the penalty, if any, or both tax and penalty] [Inserted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993.] has not been paid in accordance with the [provisions] [Substituted for the word 'provision' vide Notification No. 16006-Legislative, 29/25.L./22/23.12.1975.] for this Act, seize the motor vehicle and detain it till the tax [or the penalty, or both, as the case may be,] [Inserted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993.] is paid and [on such seizure] [Substituted for the word 'provision' vide Notification No. 16006-Legislative, 29/25.L./22/23.12.1975. for such seizure'.] the officer shall take or cause to be taken any steps he may consider proper for the temporary safe custody of the vehicle; and the registered owner, the person having possession or control of the vehicle and the driver thereof shall be bound to comply with all orders and directions as the said officer may in respect of the movement of such vehicle, issue for giving effect to such seizure :Provided that no such seizure shall be made and no such vehicle shall be retained in custody except in such manner, under such circumstances and subject to such conditions as the State Government, having regard to the reasonable convenience and facility of transport of the passengers and goods, if any, may prescribe.
