Amendment status not verified — confirm the current text below against the official source.
_ The tax shall be paid by theowner to 1515"“51115 Government in the prescribed manner ‘; '- . Previded that inthe caSe 15mm}; ”fable. vehicle, the State G0vernment may aceept a lump sum in lieu 'of the tax chargeable Ion fare in the manner prescribed. w 5.1 Save -as.otherwi-se provided byfihis Act, noiowner shall allow a passenger to travel, or goods to be carried in a: taxable: vehicle unless. a ticket or receipt, as: the case may be is issued. by him in the prescribed form to-rde‘h‘ote that the tax has been paid. . ; . W » 1- -- , Explanation .-—11 a journey begins qut'side’“ 111; State; the tax shall, become chargeable oinpentry into the Sthte in the prescribed mahncr. . ' I ” 1 " 6.‘ (1)" An'owner'may be required to keep such'acebu-nté and to submit such returns at such intervals and to $1163 authority as may be prescribed, ' y (2) If any owner fails, without any reasbnable cails‘fe'; to Submit any return or pay the tax due accordihgfisfieh return within fifteen days of the due date, the assessing authority may direct that shch owner shall; by way. of penalty, pay, in addition to the amout'xt yof ~tax payable by him, a .sum not exceedng five hundred nupeéifor cacti day of the period during» which the. default continues}, - .131 ,Any penalty imposed iuhder'XSubI-Section (211111111 bevrwithout prejudice to any punishment. that. may, be imposed underthe provision Qf;Secti9g-;,22.. " ' " 31(4); If,_ the presqribcd; ddthqfityts satisfiedfihat- the tax’has not been Correctly levied,"‘cha‘1‘gcd ahd --piid,~h‘e Method of cofleeti‘tm'. i, . 51111121161151. payment cf tax. Keeping of accounts and submiSo sion of returns. 4 may, after giving the owner a reasonable opportunity of being heard, pioceed to levy the amount of tax due and' ‘ recover the same. Taxing and other autho- tines. Taxing au- thorities is a public servant. Penalty for non-payment of tax. _