Section 92 in Rajasthan Panchayati Raj Rules, 1996
92. Recovery of tax when not paid.
(1)If the tax in respect of a vehicle is not paid in accordance with Sub-rule (1) of Rule 91 the Sarpanch or any other official authorised by the Panchayat in this behalf may at any time seize and detain the vehicle unless such person can prove to the satisfaction of Sarpanch or authorised official that he has paid the vehicle tax.(2)If the vehicle seized be not claimed and the tax due thereon be not paid within fifteen days from the vehicle shall be sold by public auction and the proceeds of the sale shall be applied in the payment of tax due on the vehicle.(3)In addition to the amount due as tax such penalty not exceeding twice the amount of the tax as the Panchayat may direct and a sum of Rs. 200/- (Rupees two hundred) on account of charges incurred in connection with seizure, detention and sale, will also payable and recoverable out of the sale proceeds.(4)If the owner of the vehicle or the person entitled thereto claims the same within a week from the date of seizure or at any time before sale, it shall be returned to him on payment of the tax due thereon and such penalty not exceeding Rs. 200/A. Panchayat may direct.Tax on Commercial Crops
