Section 21 in Bihar Motor Vehicles Taxation Act, 1994
21. Recovery of tax, penalty or fine as arrears of land revenue.
- Any tax, penalty or fine may be recovered in the same manner as arrears of land revenue. The motor vehicle in respect of which the tax, penalty or fine is due, the motor vehicle or its accessories may be attached or sold whether or not such motor vehicle or accessories are in possession or control of the person liable to pay the tax, penalty or fine.
