Section 12B in The Gujarat Motor Vehicles Tax Act, 1958
12B. Power to seize and detain motor vehicle for non-payment of tax.
- Without prejudice to the provisions of sections 12, 12A and 16 where any tax due under this Act in respect of any vehicle has not been paid, an officer not below the rank of [an Assistant Inspector of Motor Vehicles] [Substituted for 'an Inspector of Motor Vehicles' by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)] or an Inspector of Police, as the State Government may empower in this behalf, seize and detain such vehicle and for this purpose, take or cause to be taken all steps as he may consider necessary for the proper maintenance and safe custody of the vehicle until the tax, penalty and interest, if any, due in respect of such vehicle and charges for the custody and maintenance of vehicle, is paid.] [Sub-section (5) was added by Gujarat 17 of 1987, section 9 (5).]
