Amendment status not verified — confirm the current text below against the official source.
(Bengal Act of 1913). Tax of deceased payable by representative. -13. Where an owner dies before payment of the tax due under this Act, his executor, administrator or other legal representatives shall be liable to pay, out of the estate of the deceased to the extent to which it is capable of meeting the charge. Liability in case of discontinued firm or association. -14. Where the business carried on by a firm or an association of persons, other that a company as defined in the companies Act, 1956 (1 of 1956) and in respect of which tax is due under this Act is discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered from jointly and severally every person who at the time of such discontinuance or dissolution was a partner of such firm or member of such association; and all the provision of this Act shall apply accordingly. Power of entry and Inspection. -15. The prescribed authority may enter and inspect any place ordinarily used by the owner for garaging a motor vehicle or keeping accounts of his business for the purpose of seeing or verifying whether the provisions of this Act or the rules framed there under are being complied with and countersign any documents during the course of such inspection. Erection of checks posts.-16 (1) If the State Government considers it necessary that with a view to preventing or checking evasion of tax under this Act it is necessary so to do, it may by notification in the Official Gazette, direct the setting up of a check post or the erection of a barrier or both, at such place or places as may be notified. (2) At every check post or barrier mentioned in sub section (1), or at any other place when so required by the prescribed authority, the owner shall cause a taxable vehicle to stop and remained stationary in order to enable said authority to carry out any duty imposed by or under this Act and the said authority may for doing so enter travel in such vehicle. Restriction on the use of taxable vehicle in certain cases.-17. No taxable vehicle shall be plied in the State- (a) in case any tax or penalty payable in respect thereof remains unpaid for more than fifteen 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 referred to in clause (b) was not deliberate, exempt such vehicle from the operation of this section. Appeal to the prescribed authority.-18 (1) Any owner objecting to an order passed under this Act may, within thirty days from the date of the service of such order, appeal to the prescribed authority against such order, provided that this period may be extended by the prescribed authority for good and sufficient reasons to be recorded in writing; Provided also that no appeal shall be entertained by such authority unless it is satisfied that the amount of tax assessed or penalty imposed has been paid; Provided further that such authority, if satisfied that an owner is unable to pay the tax assessed, may for reasons to be recorded in writing, entertained an appeal without such tax having been paid. (2) In disposing of an appeal under sub-section (1) the Appellate Authority may- (a) Confirm, reduce, enhance or annul the assessment, or (b) set aside the assessment and direct a fresh assessment after such enquiry as may be ordered, or (c) confirm, reduce annul the order of penalty, (3) The order of the appellate authority shall be final excepts as provided in section 19 and 20. Revision by Commissioner. -19. (1) The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed there in by any authority other than that appointed under sub-section (2) of section 7, is erroneous in so far as it is prejudicial to the interest of revenue, he may, after giving the owner an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or canceling the assessment and directing a fresh assessment. (2) In the case of any order other than an order to which sub-section (1) applies passed by any authority other than the Commissioner, he may, either of hiss own motion or on a petition by the owner for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made, and subject to the revisions of this Act, may pass such order thereon, not being an order prejudicial to the owner, as he thinks fit. (3) In case of a petition for revision under sub-section (2) by an owner, the petition shall be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier; Provided that the Commissioner before whom the petition is filed may admit it after the expiration of the period of ninety days if he is satisfied that for reasons beyond the control of the petitioner or for any other sufficient cause, it could not be filed within time. (4) The Commissioner shall not revise any order under this section in the following cases:- (a) Where an appeal against the order lies under section 18 or 20 but has not been made and other time within which such appeal may be made has not expired, or in the case of an appeal to the State Government, the owner has not waived his right of appeal; or (b) Where the order is pending on appeal under section 18; or (c) Where the order has been made the subject of an appeal to the State Government. Explanation :- An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to an owner. An appeal to the State Government.- 20. (1) Any owner objection to an order passed in appeal under section 18 or passed in revision under subsection (1) of section 19 may appeal to the State Government within sixty days of the date on which such order is communicated to him. (2) The State Government may admit an appeal after the expiration of the sixty days referred to in sub-section (1) if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time. (3) An appeal to the State Government shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty five rupees. (4) The State Government may, after giving the owner an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the owner and to the Commissioner.