(1) Arrears of any [motor vehicles tax] 1 or penalty payable under this Act shall be recoverable as arrears of land revenue.
(2) The [motor vehicles tax] 1 and penalty payable under this Act shall be first charge on the motor vehicle including its accessories, in respect whereof it is due.
[(3) The Taxation Officer shall raise a demand in the form as may be prescribed from the owner or operator, as the case may be, for the arrears of tax and penalty of each year, which shall also include the arrears of tax or penalty, if any, of preceding years.
Power to enforce attendance of witnesses etc.
21. The appellate authority, or the Taxation Officer making any inquiry under this Act shall have all such power as are vested in a civil court while trying a civil suit, in respect of,-
(a) the summoning and enforcing of attendance of witnesses, and examining them on oath or affirmation or otherwise and the issue of commission or request to examine witnesses;
(b) compelling anyone for the production of any document; and
(c) punishing persons guilty of disobedience of orders issued in exercise of such powers referred to in the preceding clauses.
Detention of Transport vehicle in case of nonpayment of tax