Section 9(2) in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
(2)Where the sums specified in the notice of demand are not paid within fifteen days from the date of which the notice was served on the operator, the stage carriage in respect of which the tax is due and its accessories may be distrained and sold under the appropriate law relating to the recovery of arrears of land revenue, whether or not such vehicle or accessories are in the possession or control of the operator:Provided that no distraint shall be made in pursuance of this sub-section except at the instance or with the consent of the State Government or such Officer as may be authorised by the State Government in this behalf.
