Section 88(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)If any person owns or occupies any vehicle or animal in respect of which tax is payable under section 65 or section 66 without having paid the tax and fails to pay the tax due on demand, any officer authorised by the municipality in this behalf may seize and detain such vehicle and animal, if any, by which it is driven or carried, as the case may be.
