Amendment status not verified — confirm the current text below against the official source.
Sub-section (7) inserted vide H.P. Act No. 2 of 2006. THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 17 1[15. Appeals.- (1) An appeal shall lie to the appellate authority appointed by the State Government in this behalf, against any original order passed under this Act, within 30 days of the passing of such order or within such further period as the appellate authority may, for sufficient cause allow: Provided that no appeal shall be entertained by such authority unless he is satisfied that the amount of tax assessed and penalty imposed has been paid: Provided further that such authority, if satisfied that an owner is unable to make such payment, may, for reasons to be recorded in writing, entertain an appeal without such payment having been made. (2) Save as provided in section 15-A, an order passed by the appellate authority shall be final.] 2[15-A. Revision.- (1) The Commissioner may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed of by, any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit. (2) The State Government may, by notification, confer on any of its officers the powers of the Commissioner to be exercised under sub-section (1) subject to such conditions, and in respect of such areas, as may be specified in the notification. (3) No order shall be passed under sub-section (1) of this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.] 3[16. Power to stop, search and seizure.- (1) Any officer of the State State Government authorised by general or special order, in this behalf, by the Commissioner, may require the driver of any motor vehicle at any place to stop the motor vehicle and to cause it to remain stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of tax due in accordance with the provisions of this Act in respect of such vehicle has been paid. 4[(2) Where any tax due or any penalty, as the case may be, in respect of any motor vehicle, has not been paid, 5[any officer authorised under sub-