Amendment status not verified — confirm the current text below against the official source.
No taxable vehicle shalt be plied in the State— (a)- in case any tax or penaity payable in respect thereof remains unpaid for more than fifteen days, until such tax or penalty is paid, or (b) in case the returns required by section 6 have not been submitted, until the returns are submitted; Recovery of' arrear tax. Tax of de- msed paya— ble by re- presentative. Liabilityin case of dis- continued firm or association- Power of » entry and Inspection. Seizure of books of account’s. Erection of Check posts, Restrictinn cm the use pf’ taxable vehi- cles in centm'm cases. ‘ Appeal~ to the presei’i- bed authoritv Revision by Taxation Ofiicer. ox Provided that the prescribed authority may, .f the owner prOVes to its satisfaction that the failure to submit the returns referred to in Clause(b) was not deliberate, exempt such vehicles from the operation of this sectien.