Section 3A(7)(a) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(a)If a person liable to pay tax fails to pay the tax in the manner as laid down, then the Designated Officer shall forthwith impound the vehicle in respect of which tax has remained unpaid and keep the vehicle impounded till the amount of tax and penalty due is paid in full;