16. Power of entry, seizure and detention of Motor Vehicles in case of non-payment of tax.

(a) the certificate of registration;
(b) the token in evidence of the payment of tax; and
(c) the certificate of insurance relating to the use of the vehicle and shall keep such vehicle stationary for such time as may be required by such authority or officer to satisfy himself that the tax in respect of such motor vehicle has been paid :
(a) sends an intimation in the form prescribed about initiation of proceedings for confiscation of vehicle to the Magistrate having jurisdiction to try the offence on account of which the seizure has been made;
(b) issues a notice in writing to the person from whom the vehicle is seized and to the registered owner;
(c) affords an opportunity to the persons referred to in clause (b) of making a representation within such reasonable time as may be specified in the notice against the proposed confiscation; and
(d) gives to the officer effecting the seizure and the person or persons to whom notice has been issued under clause (b), a hearing on date to be fixed for such purpose.
[16A. Power to produce Transport Vehicle before the Taxation Authority.
[17. Offences, penalties and Competent Court.
(a) submits or allows to be submitted an incorrect or incomplete declaration or additional declaration under Section 8 or fails to submit a declaration or additional declaration as required under above section, or
(b) submits or allows to be submitted an incorrect or incomplete returns under express conditions of a permit of motor vehicle or fails to submit a return as required under the conditions of permit, or
(c) fraudulently or intentionally or otherwise contravenes the provisions of non-use or vehicle mentioned in sub-section (1) of Section 14 or rules made thereunder, or
(d) wilfully acts in contravention of any of the provisions of this Act or any rules made thereunder or any lawful orders passed in accordance therewith,
[17A. Composition of offences.