Amendment status not verified — confirm the current text below against the official source.
Recovery of tax and penalty. - (1) Any tax due and not paid as provided for by or under this Act and any sum directed to be recov- ered by way of penalty under section 13 may be recovered as arrears of public demand 1[or in accordance with the provisions contained in Schedule-II]. 1[1-A. Any tax levied under this Act shall be deemed to be a first charge on the vehicle to which it relates.] (2) The motor vehicle in respect of which the tax is due or n respect of which any sum has been directed to be recovered as penalty under section 13 or its accessories may be distrained and sold in pur- suance of this section whether or not such vehicle or accessories is or are in the possession or control of the person liable to pay the tax or penalty.