Section 16 in The West Bengal Motor Vehicles Tax Act, 1979
16. Search and seizure. -
(1)Any officer of the State Government not below such rank as may be notified or any Police Officer not below the rank of Sub-Inspector [or any officer not below the rank of Motor Vehicles Inspector of the Transport Department, Government of West Bengal] [Words Inserted by W.B. Act 19 of 2003.] or such other officers as may be prescribed may require the driver of any motor vehicle to stop the motor vehicle and cause it to remain stationary for the purpose of satisfying himself that tax has been duly paid in respect of such motor vehicle.(2)Any officer referred to in sub-section (1) may enter any building or place without a search warrant to inspect any motor vehicle to verify whether tax has been paid for such vehicle.(3)Notwithstanding anything contained elsewhere in this Act, any officer referred to in sub-section (1)[may seize and detain,] [Words substituted for the words 'may seize and detain in such manner as may be prescribed,' by W.B. Act 19 of 2003.] any motor vehicle in respect of which tax is due until the person liable to pay the tax,-(a)has satisfied the Taxing Officer having jurisdiction within thirty days of the detention that the tax has actually been paid,(b)has within thirty days of such detention paid to the Taxing Officer having jurisdiction the tax due together with the penalty to be paid for non-payment of tax within the prescribed time.(4)[On the expiry of the period of thirty days the vehicle sezied and detained may, subject to the provisions of this Act, be sold in auction unless the person liable to pay tax has, within a further period of fifteen days, paid to the Taxing Officer having jurisdiction double the amount of the total tax due, including the penalty under section 11, in respect of such vehicle (hereinafter referred to as the aggregate amount):] [Words substituted for the words 'may be effected either by the Taxing Officer having jurisdiction or by any other Taxing Officer' by W.B. Act 19 of 2003.][Provided that the terms and conditions in respect of auction of a motor vehicle under this sub-section shall be specified by order, made in this behalf, by the State Government] [Proviso Inserted by W.B. Act 19 of 2003.].(b)[ The sale of the vehicle seized and detained] [[Sub-section (4) first renumbered as clause (a) of that sub-section and clause (b) Inserted by W.B. Act 13 of 1986, then again clause (a) substituted by W.B. Act 6 of 1992, w.e.f. 25.11.1991. Previous clause (a) was as under:-'(a) On the expiry of the period of thirty days the vehicle seized and detained may be sold unless the person liable to pay tax has within a further period of fifteen days paid to the Taxing Officer having jurisdiction five times the annual tax due in respect of such class of vehicles.'.]], [may be effected by the Taxing Officer] [Words substituted for the words 'may be effected either by the Taxing Officer having jurisdiction or by andy other Taxing Officer' by W.B. Act 19 of 2003.] within whose jurisdiction the vehicle has been seized and detained under this section, and the proceeds of sale shall be disposed of in the same manner as an arrear of land revenue.(5)[] [Sub-sections (5) to (10) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.],[(a) Upon seizure of a motor vehicle under sub-section (3), the officer, other than the Police Officer, who seized the motor vehicle, shall issue a notice to the owner, through the driver, of the motor vehicle requiring him to make payment of due tax to the Taxing Officer having jurisdiction, within a period of thirty days from the date of such seizure and to produce before him the documents or valid tax token or receipt showing the payment of tax in respect of the vehicle seized. If the tax, as payable, is not paid within thirty days from the date of seizure of the said vehicle, the owner of the said vehicle shall be liable to pay, to the Taxing Officer having jurisdiction, the aggregate amount as provided under clause (a) of sub-section (4).] [[Clauses (a) and (b) substituted by W.B. Act 19 of 2003, which were earlier as under:-'(a) Upon the seizure of a motor vehicle under sub-section (3), the officer, other than the Police Officer, who seized the motor vehicle shall issue a notice to the owner, through the driver, of the motor vehicle requiring him to make payment of the aggregate amount to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him the documents of such payment.(b)Where the driver leaves the motor vehicle, the officer, other than the Police Officer, who seized the motor vehicle shall issue by registered post with acknowledgement due the notice to the owner of the motor vehicle, calling upon him to make payment of the aggregate amount to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him the documents of such payment.'.]](b)[ Where the driver leaves the motor vehicle, the officer, other than the Police Officer, who seized the motor vehicle, shall issue a notice by registered post with acknowledgement due to the owner of the motor vehicle, calling upon him to make payment of due tax to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him such documents referred to in clause (a).] [[Clauses (a) and (b) substituted by W.B. Act 19 of 2003, which were earlier as under:-'(a) Upon the seizure of a motor vehicle under sub-section (3), the officer, other than the Police Officer, who seized the motor vehicle shall issue a notice to the owner, through the driver, of the motor vehicle requiring him to make payment of the aggregate amount to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him the documents of such payment.(b)Where the driver leaves the motor vehicle, the officer, other than the Police Officer, who seized the motor vehicle shall issue by registered post with acknowledgement due the notice to the owner of the motor vehicle, calling upon him to make payment of the aggregate amount to the Taxing Officer having jurisdiction within a period of thirty days from the date of such seizure and to produce before him the documents of such payment.'.]](c)A copy of the notice under clause (a) or clause (b) shall be sent to the Taxing Officer having jurisdiction.(d)Where the officer who seizes a motor vehicle under sub-section (3) is a Police Officer, he shall, immediately after such seizure, .send a report with all necessary particulars to the Taxing Officer of the area in which the motor vehicle has been seized. Upon receipt of the report, the Taxing Officer shall proceed in accordance with the provisions of this sub-section.(e)Whenever a motor vehicle is seized under sub-section (3), a seizure list shall be prepared by the officer who seizes the motor vehicle in accordance with the provisions of the Code of Criminal Procedure, 1973.(f)[ If the owner of the motor vehicle does not comply with the notice issued under clause (a) or clause (b) and defaults to pay the amount of tax referred to in clause (a) within sixty days from the date of seizure of such vehicle, then the seized motor vehicle shall be put up for auction for realization of the due tax etc. after expiry of sixty days, but if the owner of the said motor vehicle makes payment of the aforesaid amount plus 10 per cent. administrative cost thereon on or before the date of auction, no further auction, no further action will be taken under the provisions of this Act. The date of such auction together with the particulars of the motor vehicle shall be published in at least two newspapers, one of which shall be in Bengali and in such case, the date of auction shall not be earlier than one month from the date of publication of the notice in the newspapers.] [[Clause (f) substituted by W.B. Act 19 of 2003. which was earlier as under:-'(f) If the owner of the motor vehicle does not comply with the notice issued under clause (a) or clause (b) and if, within a further period of fifteen days referred to in clause (a) of sub-section (4), such owner has not paid to the Taxing Officer having jurisdiction the aggregate amount, then a notice,specifying the date on which the motor vehicle shall be sold in auction unless the owner of the said motor vehicle makes payment of the aggregate amount plus 20 per cent, thereof as administrative cost on or before the date of auction together with the particulars of the motor vehicle, shall be published in at least two newspapers, one of which shall be in Bangali. In such case, the date of auction shall not be earlier than one month from the date of publication of the notice in the newspapers.'. ]](6)[if adequate papers are not available in a motor vehicle, which is stopped under sub-section (1), to assess the actual tax due or if the driver of the motor vehicle leaves the motor vehicle as soon as it is so stopped, any officer referred to in sub-section (1) may seize and detain the motor vehicle in such manner as may be prescribed. Upon such seizure, if it is not possible to ascertain the correct name and address of the owner or to get further particulars from the concerned registering authority or the Taxing Officer as per the displayed registration number in the motor vehicle or, if no one turns up claiming the ownership of the motor vehicle within thirty days from the date of such seizure, the Taxing Officer in whose area the vehicle has been seized shall sell the vehicle in auction in such manner as may be prescribed.] [34. Sub-sections (5) to (10) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](7)[ There shall be recovered from the sale proceeds of a motor vehicle sold in auction under sub-section (4) the aggregate amount referred to in the that sub-section] [Sub-sections (5) to (10) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.]:Provided that notwithstanding anything contained in the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989, any additional tax or one-time tax due from the owner of a motor vehicle under that Act together with the penalty, if any, as may be payable by him under that Act shall be recovered from the balance of the sale proceeds as aforesaid, if any: Provided further that if there is still any excess amount, any other claim on the same motor vehicle by the State Government or any bank or any other financier shall be recovered from such excess amount:Provided also that if the sale proceeds realised falls short of the total dues under this Act and the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989, including any other dues to the State Government, if any, in respect of the motor vehicle sold in auction under this Act, the balance shall be recoverable from the owner of the motor vehicle as if it is a public demand under the Bengal Public Demands Recovery Act, 1913:Provided also that if there is any amount left after the recovery of the dues as aforesaid, the same shall be repayable to the owner of the motor vehicle in such manner as may be prescribed:Provided also that if the owner is not available, the amount shall remain in deposit for three years from the date of auction of the motor vehicle and shall thereafter be forfeited to the State.(8)[ The sale proceeds of a motor vehicle sold in auction under subsection (6) shall be forfeited to the State Government.] [Sub-sections (5) to (10) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](9)[ When a motor vehicle has been sold in auction under this Act, such vehicle shall be freed and discharged from any trust, obligation, mortgage, charge, lien and all other encumbrances affecting it, and any attachment, injunction, decree or order of any Court or other authority restricting the use of such motor vehicle in any manner or appointing any receiver in respect of the motor vehicle shall be deemed to have been withdrawn.] [Sub-sections (5) to (10) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](10)[ The procedure for the sale in auction of any motor vehicle seized under this Act shall be such as may be prescribed.] [Sub-sections (5) to (10) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](11)After seizure of the motor vehicle, it shall be kept under the custody of any police station or any other Government place or under the custody of any private custodian having capacity to accommodate adequate number of vehicles in his garage or premises.] [Sub-sections (10) and (11) Inserted by W.B. Act 19 of 2003.[](12)[ The State Government may, by notification in the Official Gazette, prescribe the terms and conditions for selection and appointment of private custodians and shall also prescribe the rate of fee to be realized from the owner of the seized vehicle for the period during which such vehicle is under custody of either police station or any other Government place or private custodian.] [Sub-sections (10) and (11) Inserted by W.B. Act 19 of 2003.]
