(1) Any officer of the Motor Vehicles Department not below the rank of Assistant Motor Vehicles Inspector or any police officer in uniform who is not below the rank of a Sub Inspector may require the driver of any motor vehicle in any place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act in respect of such vehicle has been paid
(2) Any person failing to stop a motor vehicle when required to do so under sub-section (1) by any officer referred to in that sub-section or resisting any such officer when required under that sub-section to stop a motor vehicle shall, on con viction, be punishable with the same penalty as provided in section 16.
11 Seizure and detention of motor vehicles pending pro duction of proof of remit1ance of tax.-Any officer not below the rank of Assistant Motor Vehicles Inspector authorised in' this behalf by the Government or any police officer not beloWl the rank of a Sub Inspector may, if he has reason to belie that a taxable motor vehicle is used or kept for use in State without paying the tax, seize and detain that vehicle make arrangements for the safe custody of that vehicle pen production of proof of payment of the tax 12 Additional tax payable when tax paid.-(1) any registered owner or any person who has possessio control of any motor vehicle used or kept for use in the has not paid the tax within the prescribed period, he 103 pay, in addition to the tax, an additional tax of such amount as may be specified by the Government by nottfication in the Gazette, not exceeding the amount of the tax due ~ (2) The additwnal tax under sub-section (1) shall be paid along with the arrears of tax.
13 Amounts recoverable as arrear of land revenue.-(1) Any amount due under this Act or the rules made thereunder shall be recoverable m the same manner as an arrear of public revenue due on land
(2) The motor vehicle m respect of which any amount is due or its accessones may be distrained and sold in pursuance of sub-section (J ), whether or not such vehicle or accessories is or are m the possessiOn or control of the person liable to pay the amount 14 Transfers to defeat or delay recovery of tax and other amounts.-Where durmg the pendency of any proceedings under this Act for the recovery of the tax or other amount due in respect of any motor vehicle, the registered owner or the person having possess10n or control of that motor vehicle creates a charge on, or transfers, whether by way of sale, mort gage, exchange or any other mode of transfer whatsoever, and of his assets in favour of any other person with intent to defeat or delay the recovery of such tax or other amount from him, such charge or transfer shall be void as against any claim in respect of the tax or other amount found payable by him on completion of the said proceedings
Provided that nothing in this section shall impair the rights of a charge-holder or transferee in good faith and for consideration.
15. Transport vehicle permit to be ineffective if tax not paid-Notwithstanding anyth1flg contained in the Motor Vehicles Act, 1939 (Central Act 4 of 1939), if the tax due in respect of a transport vehicle is not paid withm the prescribed period, the validity of the permit for that vehicle shall become ineffective from the date of expiry of the said period until such time as the tax is actually paid.