30. Power to seize and sell vehicles

If any tax payable in respect of any vehicle remains unpaid after one month commencing from the date of expiry of the licence last in force for the vehicle, the Registrar may issue a warrant in the prescribed form directing the officer named therein to seize the vehicle and recover the tax due from the proceeds of the sale of the vehicle.

The person to whom any warrant is addressed may break open in the daytime any house or building for the purpose of the seizure of the vehicle pursuant to the warrant.

Any fees prescribed by the Authority are payable by way of costs in the case of the issue of a warrant for the recovery of any tax under this section.