HP Motor Vehicle Taxation Act,1972 - Himachal Pradesh

SECTION 17*
OFFENCES AND PENALTIES :
(1) Whosoever,-
(a) Keeps in his possession or control any motor vehicle, in the State, without
having paid the amount of tax due in accordance with the provisions of this
Act in respect of such vehicle or keeps the motor vehicle for use without
having proper licence or furnishes a declaration under section 4 or 4-A
wherein the particulars required by or under this Act to be furnished are
not fully and truly stated; or
(b) fails to stop the motor vehicle when required to do so by the authorised
officer or obstructs any officer in the exercise of the powers conferred by
section (16), shall on conviction be punishable with fine, which may extend
to a sum equal to twice the average monthly tax payable, in respect of such
vehicle, or rupees five thousand, whichever is more.
(2) Whenever, the taxation authority determines the tax in respect of a transport
vehicle under section 7-B or in respect of an owner of a motor vehicle under
section 7-C, as the case may be, which such owner was liable to pay, and
has not paid the taxation authority, may after giving an opportunity of being
heard, also direct that such owner shall pay, in the manner prescribed by way of
penalty, a sum not exceeding five times, the amount of tax so assessed subject to
a minimum of five thousand rupees.
(3) If a person:
(a) fails to furnish declaration in accordance with the provisions of this Act,
or
(b) furnishes a declaration, wherein particulars prescribed to be therein, are
not fully and truly stated, the taxation authority may after making such
enquiry, as it deems fit and after hearing the person, if he desires to be
heard, impose on such person any tax or additional tax for such quarterly
period or periods, as the taxation authority may find that such person is
liable to pay under the provisions of this Act and *[shall also impose a
penalty equal] to twice the amount of tax to which he is found liable.
__________________________________________
* Substituted vide H.P.M.V. Taxation (Amendment) Act, 1999).
21