Amendment status not verified — confirm the current text below against the official source.
(1) Within sixty days from the date of service of any order under section 20, the owner may, by petition in writing requisite the State Government to refer to the High Court any question of law arising out of such order of the State Government or the State Government may make such reference out of its own motion. Where the petition is made by an owner, it shall be accompanied by a fee of one hundred rupees. (2) Within sixty days of the petition under sub-section (1), the State Government shall, subject to the provisions in sub-section (3), draw up, after such hearing and enquiry as may be considered necessary, a statement of the case and refer to with its opinion thereon to the High Court. (3) The State Government may reject the application under sub-section (1) and refuse to take the case on the ground that it is time barred or otherwise incompetent, or that no question of law arises and the application may, within thirty days of such refusal withdraw the application and if he does so, the fee paid shall be refunded. (4) Where the application under sub-section (1) is rejected on the ground that no question of law arises and where no action is taken by the applicant under sub-section (3), he may, within ninety days from the date of such rejection, apply to the High Court against the order rejecting the applications, and if, upon receipt of such an application, the High Court is not satisfied with the correctness of the decision, if may require the State Government to state the case and refer it and, on receipt of any such requisition, the State Government shall state and refer the case accordingly. (5) Where the application under sub-section (1) is rejected on the ground that it is time barred and where no action is taken by the applicant under sub-section (3), he may within ninety days of the date of such rejection, apply to the High Court against the order rejecting the application, and if upon receipt of such an application, the High Court is not satisfied with the correctness of the decision, it may require the State Government to treat the application under sub-section (1) as made within time. (6) Where the High Court is not satisfied that the statement in a case referred under the section is sufficient to enable it to determine the questions of law raised thereby, it may refer the case back to the State Government to make such additions thereto or such alteration therein as may be directed and the State Government shall there upon comply with the direction and re-submit the case accordingly. (7) The High Court upon the hearing of any such case shall decided the question of the law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is based, and shall send to the State Government a copy of such judgment under the seal of the High Court and signature of the Registrar, and the State Government shall, on receipt of the copy of the judgment, order disposal of the case accordingly. (8) Where a reference is made on the application of an owner, the costs shall be in the discretion of the High Court. (9) Notwithstanding that a reference has been made under this section to the High Court, payment of tax shall not be stayed pending disposal of such reference; but where the amount of tax is reduced as the result of the reference, the excess shall be refunded in accordance with the provisions of this Act. (10) Section 5 of the India Limitation Act, 1908 (IX of 1908) shall apply to an application to the High Court by an order under this section. Offences and penalties.- 22. (1) Whoever – (a) fails to pay the tax due from him within the prescribed period; or (b) fraudulently or willfully evades the payment of any tax due under this Act; or (c) allows any passenger to travel without a ticket or goods to be carried without issuing a receipt in a taxable vehicles as required under section 5; or (d) obstructs any prescribed authority from making entry and inspection under section 15 or sub-section (2) of section 16; or (e) uses any taxable vehicle in contravention of section 17; or (f) contravenes any other provision of this Act or the rules made thereunder; shall be liable, on conviction, to a fine which may extend to one thousand rupees and when the offences is continuing one on a subsequent conviction to a fine not exceeding twenty five rupees for each day of the continuance of the offence. (2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder, except on a complaint in writing by the prescribed authority, and no Court inferior to that of a Magistrate of the First Class shall try any such offence. Power to compound offences. – 23. (1) The prescribed authority may, at any time, accept from any person who has committed an offence under section 22, by way of composition of offence, a sum of money not exceeding one thousand rupees or double the amount of tax involved, whichever is greater, in addition to the tax to be recovered. (2) On payment of such sum of money as may be determined under sub-section (1) the prescribed authority shall, where necessary, report to the Court that the offence has been compounded and thereafter no further proceedings under section 22 shall be taken against the offender in respect of the same offence and the said Court shall discharge or acquit the accused, as the case may be. Bar to proceedings. – 24. No prosecution shall lie against any person authorized under this Act, for anything done or purported to have been done in good faith under this Act or the rules made thereunder. Exclusion of civil courts.- 25. No Civil Court shall have jurisdiction in any matter which the State Government or any prescribed authority is empowered by this Act or the rules made thereunder to dispose of or take cognizance of, and regarding the manner in which the State Government or any prescribed authority may exercise any power vested in it by or under this Act or the rules made thereunder. Refunds. -26. The prescribed authority shall, in the prescribed manner, refund to an owner applying in this behalf, any amount of tax paid by such owner in excess of the amount due from him under this Act. Delegation of powers. – 27. The Commissioner may subject to such restrictions and conditions as may be prescribed, delegate, by notification in the Official Gazette, any of his powers under this Act to any person appointed under section 7 to assist him. Power to make rule. – 28. (1) The State Government may make rules, consistent with the provision of this Act, for securing the payment of tax and generally for the purposes of carrying into effect the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules – (a) prescribing the manner in which and the intervals at which tax shall be paid under section 3 and section 4; (b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act; (c) prescribing the forms of tickets and receipts under section 5; (d) prescribing the manner of payment of tax under section 4 and penalty under section 9; (e) prescribing the manner of the exhibiting the table of fares and the time table under section 11; (f) prescribing the manner in which an appeal/petition may be filed under section 18 or section 20; (g) prescribing the manner in which a revision application may be preferred under section 19; (h) prescribing the manner in which a reference/petition may be made under section 21; (i) prescribing the manner in which refund under section 26 shall be made; and (j) providing for any other matter for which rules can be or may be prescribed. (3) All rules made under this section shall be laid as soon as possible after they are made, before the Nagaland Legislative Assembly while it is in session and shall be subject to such modification as the Legislative Assembly may make during the session in which they are so hard or the session immediately following the Nagaland Legislative Assembly agree in making any modification in the rule or the Nagaland Legislative Assembly agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.