Section 12B • THE GUJARAT MOTOR VEHICLES TAX ACT, 1958
Section 12B. Power to seize and detain motor vehicle for non-payment of tax
12B. Without prejudice to the provisions of sections 12, 12A and 16 where any tax due under this Act in respect of any vehicle has not been paid, an officer not below the rank of [an Assistant Inspector of Motor Vehicles] or an Inspector of Police, as the State Government may empower in this behalf, seize and detain such vehicle and for this purpose, take or cause to be taken all steps as he may consider necessary for the proper maintenance and safe custody of the vehicle until the tax, penalty and interest, if any, due in respect of such vehicle and charges for the custody and maintenance of vehicle, is paid:
{
"act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
"act_slug": "gujarat-motor-vehicles-tax-act-1958",
"section_label": "Section",
"section": {
"number": "12B",
"title": "Section 12B. Power to seize and detain motor vehicle for non-payment of tax",
"chapter": null,
"content": "12B. Without prejudice to the provisions of sections 12, 12A and 16 where any tax due under this Act in respect of any vehicle has not been paid, an officer not below the rank of [an Assistant Inspector of Motor Vehicles] or an Inspector of Police, as the State Government may empower in this behalf, seize and detain such vehicle and for this purpose, take or cause to be taken all steps as he may consider necessary for the proper maintenance and safe custody of the vehicle until the tax, penalty and interest, if any, due in respect of such vehicle and charges for the custody and maintenance of vehicle, is paid:",
"footnote": "",
"is_definition": false,
"sort_order": 540
},
"prev_section": "12A",
"next_section": "12B"
}
