The question of law that arises in this Second Appeal is whether it is lawful for a Sub-Inspector of Police to seize and detain a motor vehicle in pursuance of the direction from the Regional Transport Officer for non-payment of tax levied under Madras Act (XVI of 1952), and if such act is not lawful whether he can invoke the benefit of section 17 (2) of the said Act in an action against him for damages instituted by the owner of the vehicle.

S.A. Peer Mohamed was the owner of a motor lorry, MDU 2382 with a public carrier permit under the provisions of the Motor Vehicles Act. In exercise of the powers under Madras Act (XVI of 1952), the Regional Transport Officer, Madurai, assessed him to pay a tax of Rs. 30 for the month of October, 1954, in respect of his lorry. The notice, Exhibit B-4, dated 2nd June, 1955 which was despatched on 10th June, 1955 demanding that the tax levied should be paid within 15 days after the receipt of the said notice, was actually received by him on 15th June, 1955 He had time to pay the tax demanded till 30th June, 1955. The Regional Transport Officer forwarded a copy of this demand notice, Exhibit B-7, to the Sub-Inspector of Police, Natha