Amendment status not verified — confirm the current text below against the official source.
If the prescribed authority is satisfied that any owner is lable to pay tax under the provisions of the Act in respect of any period but has failed to pay the tax or any owner has allowed any passenger to travel without a ticket or goods to be carried in a taxable vehicle without issueing a receipt as required under Section 5 of the Act, the said authority may, after giving the owner a reasonable apportunity of being heard, assess the amount of tax, if any due from the owner, Keeping of ac- counts and sub- mission of returns Taxing Authority. (Act XLV of 1860) Taxing authority is a public Servant Penalty for non- payment of tax Ex-51 /1988 - 6 - and also direct that the owner shall pay, by way of penalty in addition to the tax payable by him, a sum not exceeding one thousand rupees : Provided that no penalty under this section shall be imposed in respect of the same facts on which prosecution under this Act has been instituted