Amendment status not verified — confirm the current text below against the official source.
(1) Whoever,- (a) as a registered owner or otherwise, has the possession or control of any motor vehicle used or kept for use in the State without having paid the amount of the tax, or 2 additional tax 7 Deleted, due in accordance with the provision of this Act in respect of such vehicle; or (b) delivers a declaration or additional declaration wherein the particulars required by or under this Act, to be therein set forth, are not fully and truly stated; or (c) obstructs any officer in the exercise of the powers conferred by section 18 or fails to stop the motor vehicle when required so to do by such officer under section 17; shall on conviction, be punishable, 3 with fine, which shall not be less than twice the annual tax payable in respect of such vehicle but which may extend to five times of such annual tax. (2) Whoever contravenes any of the provisions of this Act or any rules made thereunder, and no penalty is provided for such a contravention, shall on conviction, be punishable with fine which may extend to 4 five hundred rupees, and in the event of such person having been previously convicted of an offence under this Act or rules made thereunder, with fine which may extend to 5 one thousand rupees.