(1) The officer authorised under sub-section
(1) of Section 22 shall at the time of seizure of vehicles pass order in Form-L-1. The officer shall seize the vehicle after the service of the copy of this order on the registered owner or the person in control or possession of the vehicle or the driver.
After such order the officer concerned shall direct that the vehicle be taken to the nearest police station or any other place, he thinks fit, mentioned in such order for safe custody.
(2) In case the owner or the person in control or possession or the driver fails or refuses to drive the vehicle to the place mentioned in the order, the officers making the seizure, may arrange to have the vehicle driven to the said place for safe custody in which case the cost of transporting the vehicle shall be recoverable from the owner or person-in-charge of the vehicle.
(3) The person from whom the vehicle is seized shall have the option to guard the same and the contents thereof, himself or by a person duly authorised by him.
(4) In case of a vehicle carrying passengers for hire or carrying goods which are perishable in nature, it may be allowed to ply to its destination if the registered owner or person having possession or control of the vehicle or the driver gives an undertaking to the effect that the vehicle shall be surrendered at the place mentioned in the order after reaching the destination.
(5) If the owner, or the person in possession and control or the driver pays the outstanding taxes penalty on taxes (if any) and fine for the offence committed and presents the proofs of such payment(s) to the officer, under whose order the vehicle was detained then such officer may pass order in Form-L-2 for the release of the vehicle.