State Act

THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

1[11A. Power to 2[seize, detain and sell]2 vehicles.- 3[(1)]3 Without prejudice to the provisions of sections 13 and 14, where any tax due in respect of any motor vehicle has not been paid within the period specified in section 4, such officer,— (i) of the Motor Vehicles Department not below the rank of an Inspector of Motor Vehicles; or (ii) of the Police Department not below the rank of an Inspector of Police, as the State Government may empower in this behalf, may, subject to such rules as may be prescribed, seize and detain such vehicle and for this purpose, take or cause to be taken all steps for the safe custody of the vehicle, until the tax due in respect of the vehicle is paid.]1 1[(2) If the tax due in respect of the vehicle seized and detained under sub-section (1), is not paid within thirty days from the date of such seizure and detention, the officer empowered by the State Government may, after giving a notice in writing to the registered owner and the person who had the possession or control of the vehicle immediately before such seizure and detention, and considering their objections, if any, recover the tax due by sale of such vehicle in the manner prescribed: Provided that the vehicle shall not be sold if the tax due is paid at any time before sale.]1