(1) Any Taxing Officer any police Officer in uniform not below the rank of Sub- Inspector, or any officer of the State Motor Vehicles Department not below the rank of Junior Inspector of Motor Vehicles or any other Officer specially authorised by the Transport Commissioner in this behalf may-
(a) enter at any time between sunrise and sunset any premises where he has reason to believe that a motor vehicle is kept; or
(b) require the driver of any motor vehicle In any public place to stop such vehicle and cause it to remain 1[stationary] so long as may reasonably be necessary, for the purpose of satisfying himself that the amount of tax 2[including the penalty, if any, levied under section 13] in respect of such vehicle has been paid and the tax has been obtained.
(2) While proceeding under Sub-section (1) the officer may, if the tax 2[or the penalty, if any, or both tax and penalty] has not been paid in accordance with the 1[provisions] for this Act, seize the motor vehicle and detain it till the tax 2[or the penalty, or both, as the case may be,] is paid and 1[on such seizure] the officer shall take or cause to be taken any steps he may consider proper for the temporary safe custody of the vehicle; and the registered owner, the person having possession or control of the vehicle and the driver thereof shall be bound
1. Substituted by Notfn. No. 16006-Legis 29/75 L/22/dt 23.12.1975
2. Substituted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993 13THE ODISHA ROAD SAFETY to comply with all orders and directions as the said officer may in respect of the movement of such vehicle, issue for giving effect to such seizure :
Provided that no such seizure shall be made and no such vehicle shall be retained in custody except in such manner, under such circumstances and subject to such conditions as the State Government, having regard to the reasonable convenience and facility of transport of the passengers and goods, if any, may prescribe.