Section 12(2) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(2)When a person neglects or refuses to pay an installment of tax within one month from the expiration of the period fixed for such payment [ or fails to furnish the security under sub section (1) or (2) of Section 7-A of this Act] [Substituted vide H.P. M.V.Taxation (Amendment) Act, 1999.], the taxation authority may forward to the Collector a certificate under his signatures specifying the amount of the arrears due from the person and the Collector on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrears of land revenue.
