Amendment status not verified — confirm the current text below against the official source.
Inserlcd by lhc Act.ib,d, SCCl101'1 10 COIl1p()Ul'ld'll& of offcnccs. Rccovcry of :u (X" additional lax m~cd under seCtiOfl 8 or Scc:tiOIl 9. Recovcry of ~Il arTelllr of lax. Paymcllt or mltrCSI • 12 a half per cent per month from the d3te IInmedi3tely following the last d:ue for the subnussion ofdeclaration as provided 10 sub-sectIOn (I) ofs«tton 4·A tIll the default continues. Po....cr of hccllslna officer to recovcr tall. inlctest and P'tnally liabIlity of tnnsfcrcc: of ~'chicle (2) If the amount of tax under section 3 or section 3-F or penalty under sectIon 8 due from 3n owner is not paid by hIm within the period specified in the prescnbed notice, or, if no period IS specIfied m the nohce, wlthm thIrty d3yS from the servIce ofsuch notice, the owner shall, in 3ddltion to the amount of lax or penalty, be liable to pay sImple mterest on the due amount of tax or penalty, 3S the case may be, at the rate of one and a half per cent per month from the date following the date on which the penod specified in the aforesaid oohce or the period of thirty days, as the case may be, expires till the default contmues; Provided that where the recovery of any t3X or pen31ty is stayed by 3n order of a court, the amount of tax or penalty shall, after the order of stay is vacated, be recoverable alongwith interest at the aforesaid rate on the amount due and such interest shall be payable from the date, the tax or penalty had first become due. (3) The 3mount of interest payable under this section shall be calculated by treating part ofa month as one month but no interest shall be chargeable ifthe total amount payable on account of tax or penalty or both, iii fifty rupees or less and ifsuch an amount is more tban fifty rupees bulless than one hundred rupees, mlerest shall be calculated treating such amount to be one hundred rupees. II-B. (1) Without prejudice 10 the provisions ofseclJon II. the Iicencmg officer may proceed to recover tax, mterest or penalty due under this Act. 10 the prescribed manner. by attachmen! and sale of the moveable property of the person liable for the payment thereof. T (2) The hcencmg officer may also recover tax')pterest or penalty due, under thIS Act in LOStalments but be shaU not grant more than four equal Instalments payable on monthly basis. ll-e. (I) If the tax leviable In respect of any molor vehicle r,Fmalns unpaid by any person liable for payment thereof and any such person, before having paid the tax, has transferred the ownershIp of such vehicle, or has ceased to be In possessIOn or ownership of such vehicle, the person to whom the ownership ofsuch vehicle bas ~en transferred or the person who has posseSSIOll Y or control of such vehicle. shall also be liable 10 pay the Said tax. • • 13 (2) Nothmg conlalned In this section shall apply to a person, who has obtained possession or conlrol of such vehicle by purchase in a public auchon conducted by a Government Department to recover the arrears of lax, interest or penalty except under the orders of a competent court.] 1(12). Any person aggrieved by an order relating to the detemunation. Appeal. re.<JelenninatlOn, Imposition or recovery orthe tax, interest or penalty may, within a penod of thtrty days from the dale of such order, appeal against such order to the CommiSSioner or If the ComnusslOncr IS the officer who passed sucb order, then to thc Government. The appellate order of the ConuniSSloner or the Government, as the case may be, shall be final and conclusive: Provided thai no appeal shall be entertained unless It is accompanied by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant 10 be due from him. ] 2~A. (I) The Commissioner, on his own motion, or, on application RevISion made to him in the prescribed manner, may, caU for the record ofany proceedings, which are pending before or have been disposed of by any other authority subordmate to bim under this Act for the purpose of satisfying himself as to the legality or propnety of such proceedings or of any order made therein and may pass such orders in relation thereto as he may think fit : Provided that the owner may make such applicalton only Within one year from the date of the order requrrcd to be revised. (2) No applicalion under sub-section (I) shall be entertained unless the application is accompamed by a satisfactory proof of the payment of the tax or interest or of the penalty, If any, imposed, as the case may be . Provided that if the CommiSSIOner IS satisfIed that the owner is unable to pay the tax detennioed or interest or the penalty, if any, imposed, he may, for reasons 10 be recorded In wnting, entertam the application without the tax or mterest or penalty baving been paid or after part payment of such tax or interest or penalty. Provided further that If the owner of a motor vehicle has preferred, a reviSIon under thiS section, Ute Comnussioner. may, on an application in writing from the owner of such vehll~le stay the recovery of the disputed amount of tax, mterest or penalty or any·pan thereof. during the pendency of the reVIsion, If the owner furnishes secunty m such fonn and in such manner as may be prescnbed, for the entire amount for which stay has been prayed for. Pr~n'ided further that If the recovery of tax, mleresl or penalty or any part thereof is stayed, under the preceedmg proviso, tllen such an amount shall be recoverable with interest.at such rate, as may be prescribed, on the amount ultnnately found due and l>uch lOterest shall be payable on such amount from the date the same had become first due. I $ub'lliluted by Punjab ACI 22 or 1'/9]. s«llon II • R£fund and exemption. % tojunsdic:· 'lOll of CI"Jl and cnmin::&t rOUTt!I in malleTS of UJ(;',IVU. Cogmunee of ofTtfU;:es Power of $lOP, $C:l1"l:h and sclzure 14 (3) No order shall be made under this section without giving an owner or any other person interested a reasonable opportunity of being heard.] J[13. (1) When any person, who has paid the tax under section 3 or section 3-F, proves to the satisfaction o(lhe Commissioner in the prescnbed manncr that the motor vehicle or the transport vehicle in respect of which such tax has been paid, has not been used for a continuous period of not less than one month since the tax was last paid, he shall be entitled to the exemption lD respect althat tax and to the refund oran amount equal to one twelfth of the annual rate of the tax paid in respect of such vehicle for each complete month for which such tax has been paid and an endorsement to thaI effect on the license shall be made by tbe licensing officer. (2) The licensing officer may refund or adjust in the prescribed manner any amount paid in excess of the tax due. (3) The Go....ernment may, by general or special order and subject to such conditions, as may be specified, exempt any person or class of persons from the operation of aU or any of the provisions of this Act, if in its opiDlon, such exemption would promote nahonal or public interest. (4) Nothmg in this Act shall apply to a motor vehicle used solely for the purpose of Agnculture.]