Amendment status not verified — confirm the current text below against the official source.
Any tax, penalty or fine due under this Act may be recovered in the same manner as an arrears of land revenue; the motor vehicle in respect of which the tax, Recovery of tax, penalty or fine as an arrear of land revenue. 12 [Act No. 5 of 1963] penalty or fine is due or its accessories may be distrained and sold, whether or not such motor vehicle or accessories are in the possession or control of the person liable to pay tax, penalty or fine.