Section 17 in The M.P. Motoryan Karadhan Rules, 1991
17. Procedure for seizure and detention of motor vehicle in case of non-payment of tax.
- [(1) The memorandum of seizure and the order of seizure and detention of motor vehicle under sub-section (3)of Section 16 of the Act shall be made in Form U-l and U-2 respectively, and copies thereof shall be served on the persons from whose possession or control such motor vehicle has been seized and detained.] [Substituted by Notification. No. 16-5-92-VIII, dated 11-10-1992.](2)The motor vehicle seized and detained shall be kept in safe custody at the nearest Police Station or at any other place at the discretion of the officer seizing the motor vehicle or the Taxation Authority.(3)The vehicle detained shall be released by the officer or the Taxation Authority seizing it on payment of lax, penalty and interest due.(4)[ The detained vehicle shall not be released by the officer or Taxation Authority seizing it if proceedings of confiscation under sub-section (6) of Section 16 of the Act has been initiated by the Taxation Authority.(5)The Taxation Authority shall send the intimation for initiation of proceedings for confiscation of Vehicle under clause (a) of sub-section (7) of Section 16 of the Act in Form 'X' lo the Magistrate having jurisdiction to try the offence.] [Inserted by Notification No. F. 8-6-99-VIII, dated 28-1-2000.]
