Amendment status not verified — confirm the current text below against the official source.
Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.- Where in respect of a motor vehicle the tax payable under law relating to taxation on motor vehicles in force in any state has been paid in that State for any period and that motor vehicle is brought into Delhi for use during that period, then,- (i) no tax under this Act shall be payable in respect of that motor vehicle; and (ii) that token issued in that State in respect of that motor vehicle shall be deemed to be a token issued under this Act For such period or for a period of ninety days from the date on which the motor vehicle is brought into Delhi, whichever is shorter; Provided that the registered owner or the person having possession or control of the motor vehicle complies with the provisions of sub-section (1) of section 4. DELHI MOTOR VEHICLES TAXATION ACT,1962 12 16 Appeal.-(1) Any person who is aggrieved by any order or direction of the taxation authority may file an appeal before such person or authority, in such manner, within such time and on payment of such fees, as may be prescribed. (2) The appeal shall be heard and decided in such manner as may be prescribed. (3)Every decision on such appeal shall be final and shall not be called in question in any court of law. 17.Powers of police officers and other officers.- Any police officer in uniform, not below the rank of Sub-Inspector or any other officer prescribed in this behalf may (a) enter at any time between sunrise and sunset any premises where he has reason to believe that a motor vehicle is kept; or (b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary, for the purpose of satisfying himself that the amount of tax in respect of such vehicle, has been paid. 18.Penalty for incomplete and untrue declaration etc. Whoever- (a) delivers in respect of a motor vehicle a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or (b) obstructs any officer in the exercise of the powers conferred by clause (a) of section 17 or fails to stop the motor vehicle when required to do so by such officer under clause (b) of that section, shall on conviction be punishable- (i) with fine which may extend to a sum equal to the annual tax payable in respect of such vehicle; and (ii) in the event of such person having been previously convicted of an offence under this section, with fine which may extend to a sum equal to twice the annual tax payable in respect of such vehicle. 19.Other penalties.- whoever contravenes any of the provisions of this Act or the rules made thereunder other than those punishable under section 18 shall on DELHI MOTOR VEHICLES TAXATION ACT,1962 13 conviction be punishable with fine which may extend to one hundred rupees and in the event of such person having been previously convicted of an offence under this section, with fine which may extend to two hundred rupees. 20{20.Utilization of the proceeds of tax. The proceeds of the tax collected under this act (which shall form part of the consolidated fund of India)reduced by the cost of the collection as determine by the Central Government shall, if parliament by appropriation made by law in this behalf so provides, be paid to,- (i) the Municipal Corporation of Delhi established under Section 3 of the Delhi Municipal Corporation Act,1957; (ii) the New Delhi Municipal Committee established under Section 11 of the Punjab Municipal, Act, 1911, as extended to Delhi, and (iii) the Cantonment Board, Delhi, constituted under the Cantonments Act, 1924, for the performance of their respective functions under the said Acts and the payment shall be made in such proportion as may be prescribed”}