Amendment status not verified — confirm the current text below against the official source.
Offences and penalties.- Whosoever,- (a) keeps in his possession or control any motor vehicle, in the State, without having paid the amount of tax due in accordance with the provisions of this Act in respect of such vehicle or keeps the motor vehicle for use without having proper licence or furnishes a declaration under section 4 or 4- A wherein the particulars required by or under this Act to be furnished, are not fully and truly stated; or (b) fails to stop the motor vehicle when required to do so by the authorised officer or obstructs any officer in the exercise of the powers conferred by section 16. shall, on conviction be punishable with fine, which may extend to a sum equal to twice the average monthly tax payable, in respect of such vehicle, or rupees five thousand , whichever is more. (2) Whenever, the taxation authority determines the tax in respect of a transport vehicle under section 7-B or in respect of an owner of a motor vehicle under section 7-C, as the case may be, which such owner was liable to pay, and has not paid, the taxation authority, may after giving an opportunity of being heard, also direct that such owner shall pay, in the manner prescribed by way of penalty, a sum not exceeding five times the amount of tax so assessed subject to a minimum of five thousand rupees. (3) If a person,- (a) fails to furnish declaration in accordance with the provisions of this Act, or