The designated officer shall ascertain that the importer has paid the amount of tax due in full within the period of 15 days from the date of entry of the motor vehicle into a local area or before an application is made for registration under the Motor Vehicles Act, 1988 whichever is earlier by obtaining from the Assessing Authority a copy of the order in Form IIB issued by the Assessing Authority to the importer. If the importer has not paid the tax, then the designated officer shall impound the vehicle forthwith.
1. Rule (5A) was inserted by GNFD No. ETR. 1089/162-/Taxation-1. dt/28th August 1989.
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