Section 22(2) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(2)A [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] seized or detained under this section shall be released by the Taxation officer immediately on payment of the [motor vehicles tax] [Substitute by section 21 (2) of Uttarakhand Act No. 08 of 2013.] penalty or other amount due for the non-payment whereof the vehicle was so seized or detained.
