Amendment status not verified — confirm the current text below against the official source.
(1) In the cases referred to in sections 6, 7 and 8 the Tax Officer shall serve on the operator a notice of demand for the sums payable to the State Government and the sums specified in such notice may be recovered from the operator as arrears of land revenue. (2) Where the sums specified in the notice of demand are not paid within fifteen days from the date on which the notice was served on the operator, the stage carriage in respect of which the tax is due and its accessories may be distrained and sold under the appropriate law relating to the recovery of arrears of land revenue whether or not such vehicle or accessories are in the possession or control of the operator: Provided that no distraint shall be made in pursuance of this sub-section except at the instance or with the consent of the State Government or such Officer as may be authorised by the State Government in this behalf. (3) Distraints under sub-section (2) may also be made by such officers or class of officers as the State Government may, by general or special order, direct and the officer making any such distraint shall forward the proceedings there of together with the distrained articles to the Collector for further action under sub-section (2). Fares escaping assessment. Penalty for non- payment of tax. Recovery of tax, etc. 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 5 1[9A. (1) Where the whole or portion of the tax payable to the State Government in respect of any stage carriage in pursuance of section 5, section 6 or section 7 has not been paid in time, the operator shall be liable to pay to the State Government simple interest at twelve per cent. per anuum- (a) on the outstanding sum of the tax payable in pursuance of section 5, from the date prescribed under that section for the payment of such tax, and (b) on the outstanding sum of the tax payable in pursuance of section 6 or section 7, from the day next after the expiry of the period of fifteen days referred to in sub-section (2) of section 9, until the date of such payment: Provided that the amount of interest payable under this sub-section shall in no case be less than five rupees. (2) Where the whole or any portion of interest payable to the State Government in pursuance of sub-section (1) has not been paid, the Tax Officer shall serve on the operator a notice of demand for the amount of interest payable to the State Government. (3) If the amount of interest specified in the notice of demand served under sub-section (2) is not paid to the State Government within fifteen days from the date on which such notice is served, the amount of interest shall be recoverable from the operator as arrears of land revenue. (4) Notwithstanding anything contanined in sub-section (3), the provisions of sub-sections (2) and (3) of section 9 shall, so far as may be, apply in respect of the recovery of the amount of interest specified in the notice of demand served under sub-section (2) as they apply in respect of recovery of the tax.] 2[9AA.] The Tax Officer shall refund to an operator in such manner as may be prescribed 3[the amount of tax, penalty and interest (if any)]paid by such operator in excess of the amount due from him. The refund may be either by cash payment or, at the option of the operator by deduction of such excess from 3[the amount of tax, penalty and interest (if any)] due in respest of any other period: Provided that, the Tax Officer shall first apply such excess towards the recovery of any amount due in respest of which notice 4[under sub-section (1) of section 9 or, as the case may be, under sub-section (2) of section 9A] has been served on the operator, and shall then refund the balance (if any).