Amendment status not verified — confirm the current text below against the official source.
The liability ofa person to pay the tax or penalty shall not be dctennined or questioned in any other manner or by any other authonty than is provided in this Act or in the rules made thereuf,lder, and no prosecution, suit or other proceedings shall lie against any Government officer for anything in good faith done or intended to be done under tillS Act. • l[14_A. (I) No court inferior to thai of a Judicial Magistrate of First Class shall try any offence pUOIshable under thiS Act. (2) loe court shall not take any cognizance except upon a complaint made by the licensing officer in lhis behalf. 14-8.(1) Any officer of the Transport Department, not below the rank of Assistant District Transport Officer authonsed by a general or special order, in this behalf, by the Corrunissioner, may require the driver of any motor vehlde al any place to stop the vehicle and cause it to remam stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Aet in respect 'Of such vehicle, has been paid. ==:.:::::..::.::::..c.:::"-- .... I Substuutw by 1'1lnJab Act 2l or 1993, section 12, r 2 InSCrlcd by !.he Acl ,b.d, ~11Oll IJ • IS (1) Where any lax due III respect of any vehicle has nOI been paid. any officer referred 10 In sub-section (1), may seize and detain such vehicle and take or cause 10 be taken such steps as he may consider necessary for the safe custody of the vehicle until II IS produced before the licensmg officer of the arca concerned, wld'un a reasonable tune or unlillbe laX due in respect afthe vehicle Ispald. • Provided that where the vehicle so seized is a non-transport vehicle, such officer may release the vehicle after obtaining a bond for a sum not exceeding five hundred rupees from the driver or the owner or any person, havmg possessIOn or control of the vehicle, as the case may be. for depositing the tax within the penod specified in the bond. (3) Any officer ofthe Department ofTransporl referred to in sub-section (1), may for the purpose of this Act enter at any time between sun rise and sun set, in any premises, where he has reason to believe that a motor vehicle is kept in contravention of the provisions of thiS Act. ]4-e. If a dealer or manufacturer of motor vehicles keeps any such vehicle in his possession, in course ofhis business as such dealer or manufacturer and such posseSSion is authorised under a trade certificate granted under the Central Motor Vehicles Rules, 1989, he shall pay a tax at the specified annual rate.] ]5. (l) The l{Stale) Government may after previous publication make 'rules for the PU1JlOSC of canyrng into effect the provisions of this Act. (2) In particular and without prejudice to the generality oflbe foregoing power, the I[State] Go....ernment may make lrules for all or any of the followmg purposes, namely :- (a) to prescnbe the form of any declaration, Iict:nse, certificate or special notice and the particulars to be stated therem; (b) 10 perscribe the officer by whom any duties are to be performed and the area in which they shall exercise their authority; (c) to provide for the total or partial exemption for a luniled period from liability to tax3110n m respect of any motor vehicle brought mto l[PunjabJ by persons making only a temporary stay in )[Punjab]; I Silbshluled for the word "Pro.. rnc;al~ by the ....d.pla;on of uws Order, 1950. 2 For rules Jee nOllficallon No 7083. d.ted 16th Man;h, 1925, PunjQb Gn:~lt~~. 1925, Pari. I. ~Ie 177 No. 8576 d.ted 18lh March, 1926, PllnjQb Ga.~t'u. 1926, Pan I, Page 254, and yNo 18617, dated 14th June, 1916, Punjab Gtc~fle~ 1926, Pan I page 58) ) Subsliluted for "East PunJab..- .... hlCh had been SUbSllltuted for "the Punjab" by G.G.O.• 40 of 19411-by ....daptatlon o( La.....s OrdeT. 1950 Tax p:ayable by dealer or manufacturer Power of Slab: GOYf'l'TImem 10 ormke rules • 16 10.64 12.78 17.04 29.82 8.52 Ma:rimum Rate Rate per scat per kilometer per dar mpalse (d) to regulate the method of assessing and recovering the tax.; (e) 10 regulate the manner In which special notices may be served; (j) to regulate the extent to wluch licenses may be transferred; (g) to regulate the manner in whIch ex.emptlOns or refunds may be claimed and granted~ (h) to regulate the manner in which appeals may be II1stifUled and heard; I[(i) to require that no motor vehicle shall be used In the l[Stalel unless a token is displayed thereon mdicatmg that the tax has been duly paid or that the owner of the vehicle is entitled to exemption; OJ to prescnbe the fonn oftokens and the manner ill which they shall be displayed; (k) to provide for the issue or token and its duplicate; and] 3((1) to provide for any other matter which may be required to be prescribed,} 4{J6. The Commissioner may by general or special order in wrillng delegate its power of hearing an appeal or revision to any person not below the rank of Deputy Stale Transport CommissIoner.J 1 Stage Carriages (a) Ordmary buses (b) Express buses (c) Semi-delux buses (d) Deluxe buses (e) AJr-eondllloned buses '[SCHEDULE'A' Sr. DescriptIon ofTrpt Vehicle No. I lnscncd by Punjab AC!. 2 of 1040. section J