(1) If a person (a) fails to deliver a ,declaration in accordance with the provisions of this Act, or @) delivers a declaration wherein the particulars prescribed to be therein set forth are not fully andhully stated, the licensing officer may, after making such enquiry as he deems fit and after hearing the person ifhe desires to be heard, impose on such person any (ax or additionaI lax for such quarterly period or periods as the licensing officer may find that such person is liable to pay under the provisions of the Act and may also impose a penalty which may extend to wice Lht: mount of thc tax at which'ke is found liable.
(2) The tax or additional tax imposed shall be payable before the expiry of fourteen days from the date of the licensing officer's order.
9. Whoevcr-
(a) keeps a motor-vehicle for use without having a proper license, or (bl neglects or rehses to pay any amount of tax to which he is liable within one month Ifon1 the expiration of the period fixed for such payment, shall be liable to pay, in addition to any arrear of tax that may be due fiom him, a penalty which may cxtcnd to twice the amount of the tax to which he is liable. - .- 10.-Any t a ~ or additional tax imposed under the provisions of section 8 or section 9 may be rccovered in the manner provided in section I1 for the recovery of an arrcar of tax.
I . Substituted by Haryana Act 17 of 1972.
1924 : Pb. Act IV] MOTOR-VEHICLES TAXATION I f . When a person neglects or refbses to pay an instalment of tax Recovery of within one month from the expiration of the period fixed for such an amear of payment, the licensing oficer may forward to the Collector a certificate tax.
under his signature specifying the amount of the arrears due from the person, and the Collector on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue.
12. h y person aggrieved by an order relating to the assessment, Appeals.
imposition or recovery of the tax or penalty may, within a period of thirty days from the date of such order, appeal from such order to the Collector, or if the Collector is the officer who passed such order then to the Commissioner. The appellate or@ of the Collector or Commissioner (as the case may be) shall be final and conclusive.