Amendment status not verified — confirm the current text below against the official source.
Whet< an offeoc• under this /\Ct bas been conunitted.such an of- fence ,nay at any umc before conviction, be compounded by any officer of lh< Tr,nsport Departmentnot below the rnnk of Assistant District Tnuisport Officer authorisedby lhe CoourusSloOe<tn this behalf, after acceptingby way of compo- sition thereof, a surn or money not exceedlOg, such amount, as may be pre· scribed, togelher w,lh lhe amount of tax, if any, which may be due from ,he person co,nntlttiogibc offence. Such cornp<>Sltion shall hove the effect of dis- chargingsuch pc<son from liability for tne offence and no forth"' proceedt•II' shall be takco or contmuctiagnuisthim 10 «specl oflbe offence so compousdrJ.] (?) Whoever contravenes or fails lo c01nplY with any of tb• prov.sionsof lh1s /\cl, or lh• rules made lhcrcunde< or any order or d\reclion, made or given lhereuodet, in r,:spcct of tax bable on a uansp<>rtveh!cleshall be l\abl• to 1mp0s1tion of perialtynot e,cccding five lhousand rupee<but not less lhan one thousand rupees : Powc:r ot licensing effieer to recover tax. interest and ?n.ilty · 12 a half per cent per month from the date immediately following the last date for the subrmssion of declaration as provided in sub-sec hon (/) ofsecuon 4-/\ ull the default contmues (2) If the amount of tax under secuon 3 or section 3-F or penalty under section 8 due from an owner is not p:.11Jby him within the period specified in the prescribednotice, or, if no period rs specified in the nouce, within thirty days from the service of such notice, the owner shall. in addition to the amount of tax or penalty, be hable to pay simple interest on the due amount of tax or penally, as 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 notice or the period of thirty days, as the case may be, expires Lill the default continues. Provided that where the recovery of any tax or penalty is stayed by an 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 mterest shall be pa)'abl? from the date, the ta.'< or penalty had first become due. (3) The amount of interest payable under this section shall be calculated by treanng part of a month as one month but no interest shall be chargeable if the total amount payable on account of Lax or penalty or both, is fifty rupees or less and if such an amount is more than fifty rupees but less than one hundred rupees, interest shall be calculated treating such amount to be one hundred rupees. ll-B (l) Without prejudice to the provisions of section 11, the ncencmg • officer may proceed to recover tax, interest or penalty due under this Act, III the prescribed manner, by attachment and sale of the moveable property of the person liable for the payment thcrcol , (2) 1 he hcencing officer may also recover ta.'<,)Plcrest or penalty due, under this Act in instalments but he shall not grant more than four equal mstalments payable on monthly basis I l 1ib1h1y of tmnsfer.:c of vehicle. 11-C. (/) If the ta>. Ieviable in respect of any motor vehicle remains 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 of such vehicle bas been transferred or the person who bas pos&csston?y or control of such, ehicle, shall also be liable lo pay the said tax. 13 (2) Nothmg cont:uned m this section shall apply to a person, who has obtained possession or control of such vehicle by purchase 111 a public auction conducted by a Government Department to recover the arrears of tax, interest or penally except under the orders of a competent court.] 11(12). Any person aggneved by an order relating to the determination, Appeal re-deterrrunanon. impos1tton or recovery of the tax, interest or penalty may, within a period of tbirty days from the date of such order, appeal against such order to the Commissioner or sf the Comrrussioner is the officer who passed such order, then lo the Government. The: appellate order of the Commissioner or the Government, as the case may be. shall be final and conclusive: Provided that no appeal shall be entertained unless ll is accompanied by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant to be due from him. 12-A (J) The Commissioner, on his own motion, or, on application Revision made to h101 in the prescribed manner, may, call for the record ofany proceedings, which are pending before or have been disposed of by any other authority subordinate to him under this Act for the purpose of satisfying lumself as to the legality or propnety of such proceedings or of any order made therein and may pass such orders in relation thereto as be may think fit : Provided that the owner may make such application only within one year from the date of the order required to be revised. (2) No apphcauon under sub-section (/) shall be entertained unless the application rs accomparued by a satisfactory proof of the payment of the tax or interest or of the penalty. 1f any, imposed, as the case may be . Provided that if'the Commissioner rs sausfied that the owner is unable to pay the tax determined or interest or U1e penally, if any. imposed, he may. for reasons to be recorded in wnung, entertain the application without the tax or interest or penalty having been paid or after part payment of such tax or interest or penalty Provided further that rf the owner of a motor vehicle has preferred, a revisron under tlus section, the Commissioner, muy, on an applicauon in writing from the owner of such vehicle stay the recovery of the disputed amount of tax, interest or penalty or ony·part thereof. during the pendency of the revision, if the owner furnishes sccunty m such form and in such manner as may be prescribed, for the entire amount for which stay has been prayed for : Provided further that if the recovery of tax, interest or penalty or any part thereof is stayed, under the preceedmg proviso, then such an amount shall be recoverable wnh interestat such rate, as may be prescribed, on the amount -.. ultimately found due and such interest shall be payable on such amount from the date the same bad become first due. I Substituted by Punjab Ac! 22 \\f l \193. section 11 Refund and exernptlon. Bar to jurisdie- •,on of CIVIi and cnmlnal courts in matter! or t..;,..,,h.,,a. Cognizance of offence) Power of stop, search and seizure 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.] 1(13 (1) When any person, who bas paid the tax under section 3 or sccuon 3-F, proves to the satisfaction oft.he Commissioner m the prescribed manner that the motor vehicle or the transportvehicle in respect of which such ta'< 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 enutled to the exemption in respect of that tax and to the refund of an 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 bas been pard and an endorsement to that effect on the license shall be made by the licensing officer, (2) The Licensingofficer may refund or adjust in the prescribed manner any amount paid in excess of the tax due. (3) The Government may, by general or special order and subject to such condruons, as may be specified, exempt any person or class of persons from the opera lion of all or any of the provisions of this Act, if in its opinion, such exemption would promote national or public interest. (4) Nothing in this Act shall apply to a motor vehicle used solely for the purpose of Agnculture.]