Section 13(3) in The Jammu and Kashmir Passengers Taxation Act, 1963
(3)The [Assessing authority] [Substituted by Act XIX of 1981, Section 17.] may, in order to ensure that any provision of this Act is not being evaded by the owner of a motor vehicle, inspect and, if necessary, seize the log book from the driver of such motor vehicle and give a temporary acknowledgement therefor to the driver until the log book is returned to him.
