Section 3(e) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(e)[ a vehicle which is seized and detained by any Court or Government Department who are empowered for use in this State, and such seizure or detention shall be certified by such Court or Government Department or other authority subject to Physical Verification Report on such vehicle by the Transport Department Officials on the non-use of the vehicle in public road during the period of seizure or detention.] [Substituted by G.O. Ms. No. 636, Home (Transport I), dated the 16th April 1996 (SRO A 66/96).]
