Section 13B in Andhra Pradesh Motor Vehicles Taxation Rules, 1963
13B. [ Acceptance of tax and penalty by the checking officer. [Rule 13-B Inserted by G.O.Ms.No. 921, Home (Tr-II), dated 16-7-1971, A.P. Gazette Issue No. 19, dated 15-8-1971.]
(1)In the case of non-transport vehicles, seized and detained by the checking officers under Section 8 for plying without payment of tax, the registered owner of the vehicle or the person in charge of the vehicle, if he chooses to pay voluntarily, may remit the amount of tax and penalty and produce a crossed demand draft or crossed 'postal order drawn in favour of the Regional Transport Officer of the District towards that amount, to the checking officer concerned, who shall on satisfying himself as to the correctness of the amount paid, release the vehicle from custody pending final orders on the levy of tax and penalty by the licensing officer.(2)The checking officer shall pass on a receipt of the amount received through demand drafts and postal orders.]
