Recovery of special tax in arrears
18.—(1)  Any sum payable in respect of the special tax levied under section 17 which remains due and unpaid on the day when it should have been paid in advance shall be deemed to be in arrears for the purposes of this section and may be recovered in the manner as provided in this Act.
(2)  For the recovery of arrears of the special tax, the Registrar —
(a)may seize and sell or otherwise dispose of any vehicle in respect of which the special tax is in arrears;
(b)shall apply the proceeds of the sale in satisfaction of the arrears and all licence fees and other taxes due and owing in respect of the vehicle under any other written law; and
(c)shall refund the balance thereof (if any) to the owner of the seized vehicle.
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(3)  A vehicle seized under this section shall be returned to the owner thereof if the special tax and all licence fees and other taxes due and owing in respect of the vehicle have been paid at any time prior to the sale or disposal of the vehicle.
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(4)  When any vehicle is seized under this section, the Registrar shall immediately give notice in writing of the seizure and the ground thereof to the owner of the vehicle, either by delivering the notice to him personally or by post at his place of abode.
(5)  The purchaser of a vehicle sold by the Registrar under this section shall be deemed to have acquired a good title to the vehicle free from all encumbrances created over it.
(6)  No proceedings shall be brought by any person for the return of the seized vehicle or for any damages or for any other relief arising out of the seizure and use of the vehicle.
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(7)  For the purposes of exercising the power of seizure under this section, the Registrar may authorise any officer of customs or police officer to seize any vehicle on his behalf.
(8)  The power of seizure and sale or disposal conferred by this section shall be in addition to any other remedy conferred by this Act.
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