Section 15 in The M.P. Motoryan Karadhan Adhiniyam, 1991
15. Recovery of tax, penalty with interest.
(1)Where any owner fails to pay tax under this Act or the penalty or both the Taxation Authority shall serve on such owner a notice in the form prescribed for the sum payable lo the State Government.(2)Any, tax, penalty or interest under this Act may be recovered in the same manner as arrears of land revenue.(3)The tax shall be the first charge on the vehicle in respect of which it is due as also on its accessories and such motor vehicle and the accessories thereof may be attached and sold for the recovery of tax, penally or interest under the appropriate law relating to the recovery of land revenue.
