RULE 21

Designated officer to ascertain payment of amount of tax: The designated officer, who is notified under sub-section Section 4(2) (2) of section 4 of the Act,shall ascertain whether the importer not being a dealer has paid the amount of tax due in full withinthe period of fifteen days from the date of entry of the Motor vehicle into a local area or before anapplication is made for registration under the Motor Vehicles Act, 1988 whichever is earlier, by obtainingfrom the Assessing Authority a copy of the order in Form M-3 issued by the Assessing Authority to theimporter. if the importer has not paid the tax, then the designated officer shall impound the vehicle forthwith.