Section 10B   [ View Judgements ]

Impounding of motor vehicle on import of which tax is not paid

[1] [If a person liable to pay the tax fails to pay the same as provided by or under the provisions of this Act] then the designated officer shall forthwith impound the vehicle in respect of which tax has remained unpaid and keep the vehicle impounded till the amount of tax and penalty due and payable is paid in full:

Provided that, if the amount of tax and penalty is not paid within one month of impounding of the vehicle, the designated officer shall have power to sell the vehicle in the prescribed manner, by auction and apply the sale proceeds towards recovery of the tax, penalty and costs. The remainder, if any, shall be refunded to the importer:

Provided further that, if, at any time before the auction of the vehicle, the importer pays the tax, penalty and costs, if any, incurred towards holding the auction, then, the designated officer may, after satisfying that all the dues as aforesaid have been fully paid by the importer, cancel the auction and return the vehicle to the importer.


1. These words were substituted for the words "If a person liable to pay tax falls to pay the tax in the manner as laid down under section 10 within 15 days from the entry of motor vehicle into the local area or before an application is made for registration of the vehicle under the Motor Vehicle Act, 1988, whichever is earlier" by the Mah. Act No. 22 of 1998, dated 11-8-1998 Section 5

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