Amendment status not verified — confirm the current text below against the official source.
No taxable vehicle shall be plied in the State :- (a) in case any tax or penalty in thereof remains unpaid for more than fifteen respect 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. Provided that the prescribed authority may, if the owner proves to its satisfaction that the failure to submit the returns re- ferred to in clause (b) was not deliberate, exempt such vehicle from the operation of this section.