Amendment status not verified — confirm the current text below against the official source.
Sub-sections (3-a), (3-b) and (3-c) inserted vide H.P. Act No. 37 of 2011. THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 7 BY ROAD) ACT, 1999 Taxation Officer-Incharge of the District, within five days of the close of each month during which collection was made by him alongwith the treasury challan. (3-b) If a person specified in sub-section (1), fails without sufficient cause to comply with the requirements of the provisions of sub- section (3-a), the Commissioner or any person appointed to assist him under section 7 of the Act, may, after giving such person a reasonable opportunity of being heard, direct him to pay by way of penalty a sum not exceeding five thousand rupees. (3-c) If any person liable to pay tax under this Act, fails to pay the amount of tax due from him, he shall, in addition to the amount of tax, be liable to pay simple interest on the amount of tax due and payable by him at the rate of one percentum per month, from the date immediately following the last date on which the person should have paid the tax under this Act, for a period of one month, and thereafter, at the rate of one and a half percentum per month till the default continues.] (4) The provisions of section 11 shall mutatis mutandis apply for recovery of any amount of tax payable and/or any penalty imposed but not deposited under this section.]