Amendment status not verified — confirm the current text below against the official source.
Substituted for the figures, word, sign and letter “3 and 3-B” vide H.P. Act No. 7 of 2006. 22 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 [14-C. Penalties.- (1) Whosoever,- (a) contravenes or abets the contravention of any of the provisions of this Act or the rules made thereunder or any order or direction made under any such provision or rule; or (b) conceals the particulars of the transport of the goods or deliberately furnishes inaccurate particulars, shall, on conviction, be liable to imprisonment of either description which may extend to six months or a fine which may extend to one thousand rupees or both. (2) No Magistrate shall take congnizance of any offence under this Act or the rules made thereunder except on a complaint in writing made by an officer or authority authorised by the Commissioner, in this behalf. 14-D. Composition of offences.- (1) The State Government may, by notification in the Official Gazette, authorise any officer, not below the rank of an Excise and Taxation Officer to compound the offences committed under this Act and rules made thereunder. (2) The officer authorised under sub-section (1), may compound the offence committed under this Act by charging either a sum of rupees one thousand or double the amount of tax, surcharge, or additional goods tax, whichever is higher. (3) On payment of the sum referred to in sub-section (2), no further criminal proceedings shall be taken or continued to be taken against the person concerned in respect of such offence.] 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 sixty 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 2[tax and surcharge] assessed and penalty imposed has been paid: Provided further that such authority, if satisfied that an owner is liable 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 16, an order passed by the appellate authority shall be final.] 3[16. Revisions.- (1) The Commissioner may, of his own motion, call