Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2000*
| [Tamil Nadu Act No. 10 of 2000] | [31st May, 2000] |
An Act Further to Amend the Tamil Nadu Motor Vehicles Taxation Act, 1974
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 31st May, 2000 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2000.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 16.- In section 16 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) (hereinafter referred to as the principal Act), for the expression "Any tax or penalty due under this Act", the expression "Notwithstanding anything contained in section 18-A, any tax or penalty due under this Act" shall be substituted.
3. Amendment of section 18-A.- The following provisos shall be added to section 18-A of the principal Act, namely:-
"Provided that if the proof of payment of the tax due in respect of the motor vehicle seized and detained under this section is not produced within ninety days from the date of seizure and detention of the motor vehicle, any officer of the Transport Department authorised by the Government in this behalf shall sell the motor vehicle in auction in such manner as may be prescribed and apply the sale proceeds towards recovery of the tax, penalty or costs incurred, if any, in the sale of such motor vehicle. The remainder shall be refunded to the registered owner of the person having possession or control of the motor vehicle at the time of seizure:
Provided further that, if at any time before the auction of the motor vehicle, the tax, penalty or costs incurred, if any, in arranging the auction of the motor vehicle, is paid, then, the authorised officer may, after satisfying that all the dues as aforesaid have been fully paid, cancel the auction and return the motor vehicle to the registered owner or the person having possession or control of the vehicle at the time of seizure.".