Amendment status not verified — confirm the current text below against the official source.
If the prescribed authority is satisfied that Don-payment any owner is liable to pay tax under the provisions of tax. of this Act in respect of any period but has failed to pay the tax or any owner has allowed any passenger to travel without a ticket or goods to be carried in a taxable vehicle without issuing a receipt as required under Section 5 of the Act, the said authority may, after giving the owner a reasonable opportuni ty of being heard. assess the amount of tax, if any, due from the owner, and also direct that the owner shall pay, by way of penalty in addition to the tax payable by him, a sum not exceeding one thousand rupees: Pr ovided rhat no penalty under this Section shall be imposed in respect of the same facts on which prosecu- tion under this Act has been instituted." Inse~tion of