] I GOVERNMENT OF PUNJAB • DEPARTMENT OF LEGAL AND' LEGISLATIVE AFFAIRS The Punjab Motor Vehicles Taxation Act, 1924 ~ (pUNJAB ACT 4 OF 1924) (As .mended up to 31st August, 2004) l' • , 2004 printed by :
The Controller. Printing and Stationery Department, D.T., Chd.
A.Z7 -00 TIlE PUNJAB MOTOR VEffiCLES TAXATION ACT, 1924 (PUNJAB ACT 4 Of 1924) Section CONTENTS Page
1. Short title, extent and commencement. 3
2. Definitions. 3
3. Imposition of Tax. 5 3-A. Retrospective notification. 5 3-B. Imposition of tax in !umpsum on motor vehicles. 5 3-C. Refund of tax in certain cases. 5 3-D. Imposition of tax in lump sum of four wheeled 6 personalised motor vehicles.
3-E. Refund of tax paid in respect of four wheeled 6 personalised motor vehicles.
3-F. Levy of special road tax. 7
4. Obligation of persons keeping motor vehicles to 7 make dec luration and to pay lax.
4~A. Obligation to make declaration in respect of 8 transport vehicles to pay special road tax.
•
5. Obligation to make additional declaration and to 8 pay further tax.
5-A. Obligation on revision of rates of lax. 8
6. Service of special notice to make declaration and 8 to pay tax.
7. Grant of license. 9 7-A. Owner to furnish security. 9 7-8. Maintamance of accounts and determination of tax. 9 •
(i) 7-C. Re~detcnnjnationof tax. 9
8. Offences and penalties. 10 9 Compounding of o.ffences. II
10. Recovery of lax or .additional tax unposed under II section 8 or section"9.
II. Recovery of an arrear of tax. JJ ll-A Payment of interest. II II-B. Power of licensing Officer to recover lax, 12 mterest and penalty.
ll-C. Liability of transferee ofvehicles. 12
12. Appeals. 13 12-A. Revison. 13
13. Refund and exemption. 14
14. Bar to jurisdiction of civil and criminal courts in 14 matters of taxations.
14·A. Cognigence of offencess. 14 14-B. Power 10 stop search and seizure. 14 14-C. Tax payable by dealer or manufacturer. 15
15. Power of State Government to make rules. 15
16. Delegation of power. 16
(n) (PUNJAB ACT 4 0" 1924) lTHE PUNJABI\10TOR VEHICLES TAXATION AC1~ 1924
5. for Statement of ObJeclS and Reasons, see Punjab Go'l'trnmellt Gtutllt. (EJltnollhnary), 19S4, ~&e 278 • • lAmcnded Punjab Act 10 of 1925.
Amended by the Indian lndepen denee (Adaptation of Bengal and Punjab (Acts) Order, 1948 G.G.O.
40).
'Amended by the Punjab Act 2 of
1940.
Amended by the Government of India (Adaptation of hhan Laws) Order, 1931.
Amended by the Adaptation of Laws (llllrd Amendment) Order,
1951.
Amended by the Adaptation of Laws Order, 1950.
Whether repealed or OIhc:Twise affected by legtsl3tlOll 4 'Amended by Punjab Act 14 of
1954.
3 Short title 1be Punjab Motor Vehicles Ta.ta1l0D Aet, 1924.
2 4 No.Yeilr 1924 4 for Statement of Objects and Reasons, Stl Pu"j"b G,,;:elle. 1940, EJI~dmary, page 200, and for Proceahnp tn Asstrnbly sn Punjab \..egIsJalive Assembly Debates, Volume XI, P. 557, and Volume XI-A pages 270-93 and 364-89..
.
/Rueil'ed fI'e assent of Ihe Governor of the Pmrjab Olt rite 25tl1 Now!mber, /924, oltd Ihal of the Governor-General on the 25th Jaltuary, 1925, and wosfint 1published in the Punjab GaV!ne of the 30th January, 1925.} I For StaleJTlenl ofObJCCIS and Rrasons, su Pu"jab Gu=erlt, 192<1, Pan I, p-.ge5 64-65 for Select Comnuuee's RepQrt. su Pu"jab GaUlte. Exlnofdinary, 1924, pages 13-20, for procudinp m Cooocil see Punjab Le&lSlali~ Cooneil Debates. Vol. VI, pages 372-79, and 574 and Vol. VII, paKeS 309-16 and 332-39
2. Sft Punjab Gtnetle, 1925, Part I, pages 60-65.
3. For Statement of Objects ilnd Rta50ns, see PunjQb Gautte. 1925, Extnordmary, page 72.
and for Procet:dlng5 in Council Stt Punjab Lepslalive Council Debates, Volume VllI·D pales 1291-99 } 1924 2 No.
4 2 ) Short tille The PLalJlb MOJor..
Vehicles Taxalion Ael. \924 4 Whether repealed or othel"' affected by lepslation IExtended to Pepsu Terriu Punjab Act,S of 1957.
JAmended by Punjab Act 30 of I )Amcndcd by Punjab ACI 5 of 19 'Amended by Punjab Act 32 of 1 'Amended by Plmjab Act 25 of I IOAmtndcd by Punjab Act 25 of I 7Amcodc:d by Punjab Act 4 of 19') 'Amended by Putgab Act 24 of 19 t Amended by Pufyab Act 9 of 197 l'Amended by Punjab Act 13 ortl "Amended by Punjab Act 17 of 11 "Amended by Punjab Act I of 191 "Amended by PuoJab Act 12 of I~ aAmendcd by Punjab Act 22 of I!
uAmendcd by Pur!iab Act 12 of21 '·Amended by Punjab AC! 7 0(201 \ \ I 1\ 1 For Slall:mmt of Objects and Reaso"'., su Punjab Government GtJutfe (Exlfaord 1957, IM'le ))9.
2. For SllIlemrnl of Objects and Reuon'l. su Punjab Gowmnrell' GlUt-lie (Extraord
1961. page 1311-12
3. For St.alcmel11 of Objects and Ruson's. sa Pun..Jnb Go,yrllnrent Ga::.,.rte (ElItr3tn'd1 t 936, ~le 199_
4. Fot Slillemerot of Objects and Re.uon'~, St!f! Punjab GOO'r"""'eIlf GtlZetf~ (Extnonll 1963, page 1164
5. For Sl.Ikmenl of Objects and Rn5m's, sec f>'J'!Jrlb Golllll","'''''' GQ~el'~ (Extraofdi 1964, pIICC 9)5-37.
6. For Sutement of Objects and Reuon's, s" P"njab Go,~m"'.:nfGnutre (Extraoroi 1965, pagc 1130.
7. For Statement of Objects ...d ReUOfl's, $" ""-nJob GOlllllnl~nf Gtul!t/e (ExlT8OTdii 1971, page 70.
8. For Statement of Objects and Reason's. sa PunJ(lb Gowrn",enl GnUlle (Extraordil 1974, page 1746 9 For Stakmcnl of Objects and Reason's, set! """.inb ao\'Y/f"'0I1 Gaulle (Elltnordi'l 1975, page 28.
10 For Statement of Objccts and Rc;ason's, see Pu'!Jab Governmetrt Gazelle (Extraordll dated the 3r<! February. 1981 page 182 II For Statement of Objects and Reason's, s" Punjab ~enf Go=etfe lExlnQTdftl dated the 30th August 1983, page 1044.
12. For Statement of Objects and Reason's, Sec' Punjnb Governm,,"1 Gn::.eUe (ExtraOTllin dated the ISth Dcambcr, 1986, page 1431.
13. For Slatcmmt of Objects and Rason's, set! Punjab Go\'UolMenl Go::el/e (ExlTlOrdm dated the 2151 December, 1992, page 2268.
14 For Statement of Objects and Reason's. su p'IlIjnb Government GllUffe (Extraordinl dated the 5th Aptll, 1992, pale 824 IS For Statement of Objects and Reason·s. Sf'#' Pttn/flh r~"",,,,..nl Gn~fle (EJctraordm, dated the 9th March, 2000, page 198,
16. For Statement of Objects and Reason's. sa Pulljab Go.~r,.mellf Go~elfe (ElllQord'nt dated the 19th March. 2001. pale 57)
1924.
• 3 An Act to impose a lax on molor vehicles in IIPunjabJ.
Whereas It IS expedient to Impose a tax on motor vehicles in l[PunJab] and whereas the previous sanction of the Governor-General under sub-section
(3) of seeboR 80-A of the Government of India Act has been obtalned; it 15 hereby enacted as follows :- I. (I) The Act may be called the Punjab Motor Vehicles Taxation Act, Short litle, C'tlcnt .nd commence· ment
(2) It extends to l[Punjab.]
(3) It shall come into force on the 1st day of April, 1925.
2. In this Act unless there is anythmg repugnant in tbe subject or contexl- J[(a) "Commissioner" means the Slate Transpon ConullIssioner.
Punjab and includes any other officer appointed by notification in the Official GaZette in this behalf by the Government;
(an) "Government" means the Government ofStale ofPunjab in the Department of Transport;]
'[(ail "four wheeled personalised motor vehicle" means a four whceled mOlor vehicle other than a transport vehicle, omni bus, road roller, tractor, molor cycle or invalid carnage;)
S[(ali) "invalid carriage" means a motor vehicle the unladen WClght whereof does not exceed 300 kilogra.ms and which is ~ially designed and constructed, and not merely adapted, for the use of a person suffenng from some physical defect or disability, and used solely by or for such a person;]
'[(31ii)] "licenSing officer" means J[a person] appointed by the '[State] Governmcnt to perform the duties and exercise the powers Im posed or conferred upon a licensing officer under this Act;
I Subsutl.lted for the word MEast PunJ2b~ by AdaptaliOll laws (Illrd AmeTldrnMtl) Order, 19S1 2 Subst,tuted for the words ~East Punjab" the Adapllltion of laws Order. 1950
3. Inserted by Punjab Act 22 uf 1993, sectOll 2.
4 Inserted by Punjab Act 12 of 1993, seeton 2
5. IniCTted by PUIlJab Act 11 of 1987, seehon 2.
~6 ReltlltrW as "(•.",)~ by Punjab Act 22 of 199). section 2
7. Substituted for the WOfd "an offit("f" by Pl.IT1Jab Act 30 of 1961, Stcton 2.
8 SubslllUled for lhe words "Provinc,al"' by Adaptation of Laws Ordn, 1950.
• I [(aiv) 2[(av) Ib) '[lb.)
(c) ·[(cc) Id) '[Ie) 'I(/) 4 "molor cycle" means a two wheeled motor vehicle, mo(uslve of any dClach::able slde*c:Jr having an exira wheel attached to a motor vehicle;).
"mmi b.as" means a stage carnage having the capacity to carry not more than Ihlrty passengers excludmg the dnver and the conductor;)
"motor vehicle" includes a vehicle, camage or other means of conveyance propelled,or which may be propelled, on a rood by electncal or mechamcal power either entirely or partially;
"owner" for the p<U1>0se of transport vehicle means the owner of a transport vehicle in respect of which a permit has been granled or countersigned under the provision of the Motor Ve hicles Act, 1988, and includes-
(a) the holder ofa pennit in respect ofsuch vehicle includ tog the holder of a goods carnage penrut for carriage of goods for or in connection with a trade or business carried on by the permit holder;
(b) an~ person for the time being mcharge oisuch vebicle;
(e) anypcrson responsible for the management ofthe place of busmess of such owner; and
(d) Governmenl or a Corporation established under the Rood Trnnsport Corporation Act, 1950,] "prescnbed" means prescribed by rules made under this Act:
"fCgistra:lon" means the registration of a motor vehicle under the proviMons of the Motor Vehicles Act, 1939 (Central Act 4 of 1939);J "tax" means the t:IX imposed under this Act;
"'oken" means a Ikket to be displayed on a motet vehicle as an indication that the lax leviable thereon has been duly paid or that DO lax is payable;]
the words and expreSSions used in this Act but not defmed and defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988), shall have the meaning, respectively, assigned 10 them In that Act.)
1 SubStituted by Pu"Jab Act 12 of 2000, section 2
2. Inserted by PunJab Ac! 22 or 199), secllon 2.
j. lnSC'T1cd by Punjab Act Ibid, 50:<:11011 2.
4 IllSCTtcd by Punjab Act 1 or 1981, scctLOn 2 S tnscned by Punjab Act 2 of 1940, SectIOn 1 6 Insmcd by Punjab Ac! t2 of 1991. section 2:
,, 5
3. (/J A tax shall be leviable on every motor vehicle In equal msla]menlS for quarterly penods commencing on the first day of Apnl, the first day of July, • the first day of October and the first day of January, 3t '[such rates not exceed ing l[rupees thirty-five thous,:lIldl per vehicle for a period ofone year, as the State Government may by notl ficallOo direct:
Provided that any broken period In such quarterl)' penods shall. for the purpose of levying the tax, be considered as a full period :
)[Provided further thaI tn the case of a mOlor-vehicle, registered in any Stale, other ilian the State of Punjab, whIch IS brought m the Stale on the basis of a temporary pemut granted under section 62 of the Molor VehIcles Act. 1939 (Central Act 4 of 1939), tax shall be leviable for the period of duratlon of the temporary permit on fortnightly basis and any broken period ofa fortnight shall, for the purpose of levying the tax, be considered as a full fortnighl.)
(1) The tax shall be paid upon a license to be taken out and paid for under the proviSIOns of thiS Act by the person who keeps the motor vehicle for use.
4[(3-A) Notwithstanding anything contamed in lhis Act,-
(i) a notification under section 3 may be issued so as to be effective on and from the commencement of the Punjab Motor Vehicles Ta.;l(at!on (Amendment) Act, 1981;
(ii) the tax. payable by virtue of notification referred to ir.
clause (i) for the quarters conunencing on the 1st day of October, 1980, and the 1st day of Jan!Jar)'. !981, may be paid within a period of one month from the date ofpublication of that notification.]
'[(J-B) Notwithstanding anything contained in section 3, on and fro:n the cOlTunencemenl of the Punjab Motor Vehicles Taxation (Amendment) Act, 2000, tax on a motor cycle shall be leviable m lump sum, as may be nonfied b}' the State Government on the basis oftbe price ofthe motor cycle, subjcrt to Ule maximum of ten per cent of the value of the motor cycle (3-C) Where an owner of a motor cycle In respect of which tax has been paid in lump sum under section 3-8, ceases to be the resident of the State of Punjab and takes alongwlth him such motor cycle or If the ownership of the motor cycle is transferred 10 a person having residence outside the State of Punjab, then partial refund of the lump sum tax so paid, shall be allowed as hereunder specified :- 1 SubsUMed for t1'1c WOI"d "t1'1c IlIlc spee.lied an the Schedule to thIS Acl" by Punjab Act 14 of 19S4 2 Substituted for the word "rupees rwcmy thousand'" by Punjab Act lJ of 1981, sechon 2 3 Added by Punjab Act 9 of 1915, 5tt11()1'1 1 4 Inserted by Punjab Act IJ of 1981, seCllon J 5, Inserted by Punjab Act 12 of 2000, $tttlOl"l~-- ImpoSHlon of...
Retrospective nOlifiCilion hnJl'O!'lhon of lall.
in IufTll sum 00 motor-cycles Refund of In In certam ClseS • ( Serial No.
2.
3.
4.
Duration of use after the date of registration of motor cycle Less than three years.
Three years or morc, but less than six years.
SIX years or more, but less than nme years Nine years or more.
6 Amount of refund of tax on malar cycle Sixty per cent of the amount of tax already paid under section )-B Porty per cent of the amount of tax already paid under section 3-8.
Twenty per cent of thc amount of la, already paid under seehon 3-B.
Ten pcr cenl of the amount of tax alre::ldr paid under sechOn )-8.
Imposition of tu III hmlp sum e-l four wheelrd person:ahsed motor vehIcles.
Refund of tn paid In rcspttl of four wheeled penonalised molor vehIcles (3-D). Notwithstanding anything contained in section 3, on and from the cortunencement of the Punjab Motor Vchicles Taxation (Amendment) Act, 2000, tax on a four wheeled personalised motor vehicle shall be leviable m lump-sum, as may be notified by the State Government by notification on the basis of tbe price of the four wheeled personalised motor vehicle, subject to the maximum of ten per cent of the value of such four wheeled personalised motor vehicle.
(3-E). Where an owner of a four wheeled personalised motor vehicle in respect of which tax has been paid in lump sum under se<:tion 3-D, ceases 10 be the resident of the State of Punjal:- and takes alOOgwith him such four wheeled personalised motor vehicle or if the ownersbip of the four wheeled personahse<i motor vehicle is transferred to a person havmg residence outside the State of Punjab, then partial refund of the lump sum tax so paid, shall be allowed as hereunder specified :- • Serial Duration of use after the Amount of refun~ of tax No. date of registration of the on four wheeled personalised four wheeled personalised motor vehicles motor vehicle.
Less than three years. Sixty per cent of the amount of tax already patd under seetion 3·1).
2. Three years or more, Forty per cent of lhe amount of but less than SIX years. lax already paJd under section 3-D.
3. Six years or more, but Twenty per cent of the amount of less than nine years. tax already patd under section 3-0.
4 Nine years or more. Ten per cenl of the amount of tax alreadypaJd undersechoo 3-D.J • • 7 "I .,/ 1(3_F (1) In addition to the tax levied under section 3, on and from the commencement of the Punjab Molor Vehicles Taxation (Amendment) Act, 1993.
and subject to the rules made by the Government under this Act, there shall be levied and paid to the Government, a speCial road tax on transport vehicles at ther rates as may be specified by the Governmeot but nol exceeding the rales specified m Schedule'A' to this Act
(2) The rates of the special road tax as may Ix: specified under Sll~ s«tiOD (JJ, in respect of stage carriages shall be applicable to and charged on thj coltre distance permitted to be covered.
(3) Where a transport vehicle is plied without a valid pemut or lfit is m any other manner not authorised by the pemut 10 be plied, there shall be levied and paid 10 the Government further special road tax in addition 10 the tax payable nndCT sub-section (I), on such vehicle at the rates as may be specified but not exceeding the rates specified in this behalf in Schedule'A' to this Act.
(4) Where a transport vehicle registered in a State other than the State of Punjab, enters the State of Punjab, the special road tax shall become chargeable, on such entry in the prescribed manner.
ExpIQnQtion.-For the purpos(' ofspecial road tax levied under this Act, transport vehicle shaD include non-lTansport vehicle when used as transport vcbicle by the owner.]
4. (I) Every person who keep,!; a motor vehicle for use shall fill up <lnd SIgn a declaration In the prescribed fonn, stating lhe prcsnibed particulars, and shall deliver the declaratton as filled up and signed by him to lhe hcensmg officer before the 30lh day of April, 1925, or if such pcrwn corrunences to keep :he motor vehicle for use after the 10th day (If Apnl, 1925. then before the expiratIOn of21 days from the da) of his commencmg to keep the motor ve~iC'ie for usc.
(2) The tax to which he appeal s by such dcclaration to be tiable shall be paid by the person keeping the motor vehicle, if for the first quarterly period before the 30th day of April, If for the seeond quanerly period before the J Is!
day of July, if for the third quarterly period before the 31st day of October, and if for the fourth quarterly period before the 31st day of January:
Provided that if such person conunences to keep the motor vehicle for use, after the lOth day of April, 1925, he shall pay the first instalment due before the expiration of 21 days from the day of his eommencmg to keep the motor vehicle for use.
(3) Every person who owns any motor vehicle which is lei for hire, shall, for the pllIposes of lhis Act, be deemed to be the person who keeps the motor vehicles for use.
II\$CTtui by Punjab ACI 22 of 1993. seclion 3 Levy of special rood {ax.
ObligatIon of pf'rsons l!eepm, motor vehIcle, 10 make d«larahOfl and 10 p:oy la,_ • Obhg~tion 10 make dcclanllLon m respect of transport vehlclt5 to pay spttial road lax ObhgalLon to makt additional dcdarauOfl and to pay rurthtr tlX.
Obligalion on revision or rate:!'
of tax Savicc or spel:lal nOllcc 10 make de<:laration and 10 pay tax.
8 114-A (/J In respect of a transport vchlcle an owner shall also be requITed to make declaration in the prescribed fonn stating the prescribed particulars.
(1) The special road ta..'t: payable under secllon 3-F In respect of a tranroort vehiclc shall be paid in the prescribed maIUlcr :
Provided that unless thc manner IS prescnbcd, the amount of tax payable ,~ quarterly and monthly shall be one fourth and one twelfth, respectively, of the ) annual rates of tax specIfied in Schedule 'N to this Act referred to in section J-F.]
5. Whenever any person, who has delivered a declaratton under '[secrion 4 and 4-A] becomes liable 10 an additional tax by reason ofhis keepmg 3 grealer number of mOlor vehicles, for use than be has stated in the declaration or by reason ofany change in the character of any motor vehicle kept by him for use, he shall fill up and Sign an additional declaration specifying with reference to such liability the particulars required undcr l[sechon 4 and 4-AJ.
Such person shall deliver theaddJtional declaration so filled up and signed and pay such additional tax 3S by the last mentioned declaralion appears 10 be payable by him to the licensing officer before the explratlon of 21 days from the day of hIs becoming so hable as aforesaJd'
Provided that when payment is made of additional tax by reason of any change U1 the character ofany motor vehicle, an allowance shall be made for the tax already paid.
J[(5_A} Ifas a result of revIsion of rate of tax as may be specified under section J or section J-F. a motor vehicle or a transport vehicle, as the case may be, tn respect ofwhich tax has been paid. becomes liable to tax at a hIgh rate, lhe owner or :my person having possession or conlrol of the molor vehIcle or l!ansport vehicle, as the case may be, shall, wilhin the time allowed for payftlent of lax for the following year or qmmer or month thereof, as the case may be, pay additional tax ofa sum which is equal to the difference betv/een the tax already paid and the tax whieh becomes payable at the higher rate due to such revision in respect of such vehicles for the remainder of lhe complete current month of the quarter or the year, as the case may be, and Ihe ticcnsmg officer shall not issue a fresh token in respect of such vehicle unlil such amount of tax has been paid.]
6. The licensing officer may direct a special notice to be served upon any person reqmring such person to fill up, sign and dehver to the officer namid in such notice, a form of declaration to be left with such nOlice, slaling whelher such person is or is nOI liable to the payment of any tax and to pay the tax 10 I Jnstrted by lhe Act Punjab Act 22 or 1993, ~ctlOn 4
2. Substituted for the word "prttcCmg section'" by tht Acl ibid. seclion S ) Inserttd by tile Act ibrd. stetlon 6 9 • Re-dclermll1a liOTl or lax Mall1leoance or accounUi and determll1lliOll of,n l. Subshluled by Punjab AC1. 22 of 1993. se<:l1on 7.
7-C. (/) If in consequence of an information, the licensing officer discovers thai the tax due from the owner bas been under determined or escaped detemunahon in any year, the licensing officer, may, at any time, within ten years follOWing the close of the year for which re-determination is to be made which he appears by such declaration, t~ be liable to the person named therem before the expirarwn of 14 days from the date of lhe servIce of such special notice. .
7. Every licensmg officer shall grant and deliver to every person who G,ani of hcense pays 10 him the first instalment of tax due, a license 1R which shall be specified • e particulars of the b,x paid, with any other particulars that may be prescribed.
The license shall be dated on the day of granting the same and shall expire on the 315t day of March. next following.
1[7_A. (1) The lIcensmg omcee, for the proper realisation ofta.'C levied Owner 10 furn,sh under this Act. shall after giving an opportunity ofbeing heard. require any owner security of the transport vehicle to deposit as security an amount not exceeding fifty thousand rupees in lhe prescribed manner where such an owner makes a default in the payment of tax under tJus Act for a ContlOUOUS penod of two months or more.
(2) Where the security furnished by an owner of a transport vehicle under sub-section (J) IS m the fonn of a surety bond and the surety becomes IOsolvent or IS otherwise incapacitated or dies or Withdraws. such owner shall withm fifteen days of the occurrence of any of the aforesaid events, inform the licensing officer and shall within thirty days of such occurrence, furnish a fresh surety bond.
(3) The licensmgoffJcer may, byan order Ul writing for good and sufficient cause and after giving the owner a reasonable opportunity of being beard, forfeit the whole or any part of ~e secunty furnished by such owner for realising any amount ofw, interest or penalty payable by him under this Act.
(4) Where by reason of an ordet under sub-section (3), the security furnished by such owner is rendered insufficient, he shall make up the deficiency in such manner and within such tune as may be prescribed.
(5) The licensing offiCe!: nlny, 011 an application by such owner release tbe security fumjshed by him or any part thereof, if the same IS no longer required to be retained for the purposes of this Act.
7-8. (I) An owner of a transport vehicle may be required 10 maintain such accounts as may be prescribed and 10 submil the same to the licensing officer as and when required_
(2) If the Licensmg officer is satisfied that tax has not been correctly paid or the owner has nol furnished declaration as provided in sub-section (I) of section 4-A or has given inaccurate particulars in the declaration, he shall, alter giving the owner a reasonable opportunity of being beard, proceed to detennine the amount of tax due and recover the same.
• Offence5 and Penaltie5.
• 10 and after giving the owner a reasonable opportunity in the prescribed manner of being heard, proceed to re-detennine the tax payable.
(2) The hcensillg officer, may, at any time, within one year from the date of any order passed by him and subject to such conditions as may be prescribed rectify any clerical or arithmetical error apparent from the record.]
1(8. (1) Whoever-
(a) keeps in hiS possession or control any motor vehicle, in the State, without havmg 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 withoul having proper licence or furnishes a declaration under section 4 or section 4-A. whcrem the particulars requITed by or under this Act 10 be furnished, are nol fully and tru.ely stated; or
(b) fails to !:'top the motor vehicle when requIred to do so by the said officer or obslI"Ucts any officer in the exercise of the powers conferred by section 14-B, shall on convicllon be punishablt: wilh fine, which may extend to a sum equal 10 twice the average monthly tax payable, m respect of such vehicle, or rupees five thousand, whichever is more.
(2) Whenever, the licensing officer detemtines or re-detenmnes the tax 10 respect ofa transport vehicle under section 7-B or in respect of an owner of motor-vehicle under section 7-C. 3S the case may be, which such owner was liable to pay, and has not paid, the Iir.;ensing officer, may, aner giving an opportunity of being heard, also direct that such owner shall pay in the prescribed manner by way of penally, a s~m not exceeding five times the amount of tax sc.
assessed subjet':t to a minimum of five thousand rupees.
(3) If a person (a) falls to furnish a det':laration in accordance with the provisIOns of this Act, or (b) furnIshes a declaration wherein particulars prescnoed to be therein, are not fully and truly stated, the licensing officer may' after makmg such enquiry, as he deems fit and after hearlOg the person, if he desires 10 be heard, impose on such person any tax or additional tax for such quarterly period or periods, as the licensing officer may find thaI such person is liable to pay under Ihe proviSions of this Acl and may also Impose a penalty, which may exlend to Iwice the anlounl of the tax to which he is found liable. y I IlUCrled by Ptlnj.llb Act n or 1993. $CClkltl 8 , II ...
(4) Whoever conlravenes or fails to comply with any of tbe provisions of thIS Act, (IT the rules made thereunder or any order or direction, made or given thereunder, in respect of tax liable on a transport vehjcle shall be liable to lmposition of penalty not exceeding five thousand rupeeS' but not less than one thousand rupees:
Provided that before imposing such penalty a reasonable opportunity of being heard shall be given to the person concerned.
(5) Whoever contravenes any of the provisions of this Act, or any rules made thereunder, and no penalty is provided for such contravention, shall on conviction be punishable with a fine, which may extend to five hundred rupees and in the event of such person. baving previously been convicted of an offence under this Act, or the rules made thereunder, with fUle which may extend to one thousand rupees.
9. Where an offence under this Act has been committed, such an of fence may at any lime before conviction, be compounded by any officer of thc Transport Department not below the rank of Assistant District Transport Officer authorised by the Commissioner in this behalf. after accepting by way ofcompo· silion thereof. :I. sum of money not exceeding. such amount, as may be pre· scribed, together with the amount of tax, if any, which may be due from the person comnutting the offence. Such composition shall bave the effect of dis· cbarging such person from liability for the offence and no furthet proceeding,!;
shall be taken or contmur<: agamst bim 10 respect ofthe offence socompou'l.d(od.]
10. Any tax or tddllJonal tax imposed under the provisions ofSectiOlI 8 or section 9 may be recovered In the manner provided in section II for the recovery of an arrear tax.
II. When a pelSOn neglects or refuses to pay an instalment of tax within one month from the e:'l::plrahOn of period fixed for such payment, the licensing officer may forward to the '[Commissioner] a certificate under his signature speci fying the amount of the arrears due from the person, and the '[ComnussionerJ 00 receipt ofsuch certificate shall proceed to recover from such person the amount specified therein as ifit were an arrear ofland revenue.
2[(IJ_A). (I) If an owner fails to pay tax due from him as required under section 3 or section 3·F, he shall in addition to the amount of tax be liable to pay simple interest on the amount of tax due from him at the ratc of one and I SubSllluled fur lhc word "'CollcctOf" by PUlljab Act 22 or 1993. sCC:lion 9.
2. Inserlcd by lhc Act.ib,d, SCCl101'1 10 COIl1p()Ul'ld'll& of offcnccs.
Rccovcry of :u (X" additional lax m~cd under seCtiOfl 8 or Scc:tiOIl 9.
Recovcry of ~Il arTelllr of lax.
Paymcllt or mltrCSI • 12 a half per cent per month from the d3te IInmedi3tely following the last d:ue for the subnussion ofdeclaration as provided 10 sub-sectIOn (I) ofs«tton 4·A tIll the default continues.
Po....cr of hccllslna officer to recovcr tall.
inlctest and P'tnally liabIlity of tnnsfcrcc: of ~'chicle
(2) If the amount of tax under section 3 or section 3-F or penalty under sectIon 8 due from 3n owner is not paid by hIm within the period specified in the prescnbed notice, or, if no period IS specIfied m the nohce, wlthm thIrty d3yS from the servIce ofsuch notice, the owner shall, in 3ddltion to the amount of lax or penalty, be liable to pay sImple mterest on the due amount of tax or penalty, 3S 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 oohce or the period of thirty days, as the case may be, expires till the default contmues;
Provided that where the recovery of any t3X or pen31ty is stayed by 3n 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 interest shall be payable from the date, the tax or penalty had first become due.
(3) The 3mount of interest payable under this section shall be calculated by treating part ofa month as one month but no interest shall be chargeable if the total amount payable on account of tax or penalty or both, iii fifty rupees or less and ifsuch an amount is more tban fifty rupees bulless than one hundred rupees, mlerest shall be calculated treating such amount to be one hundred rupees.
II-B. (1) Without prejudice 10 the provisions ofseclJon II. the Iicencmg officer may proceed to recover tax, mterest or penalty due under this Act. 10 the prescribed manner. by attachmen! and sale of the moveable property of the person liable for the payment thereof.
T
(2) The hcencmg officer may also recover tax')pterest or penalty due, under thIS Act in LOStalments but be shaU not grant more than four equal Instalments payable on monthly basis.
ll-e. (I) If the tax leviable In respect of any molor vehicle r,Fmalns 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 ofsuch vehicle bas ~en transferred or the person who has posseSSIOll Y or control of such vehicle. shall also be liable 10 pay the Said tax.
• • 13
(2) Nothmg conlalned In this section shall apply to a person, who has obtained possession or conlrol of such vehicle by purchase in a public auchon conducted by a Government Department to recover the arrears of lax, interest or penalty except under the orders of a competent court.]
1(12). Any person aggrieved by an order relating to the detemunation. Appeal.
re.<JelenninatlOn, Imposition or recovery orthe tax, interest or penalty may, within a penod of thtrty days from the dale of such order, appeal against such order to the CommiSSioner or If the ComnusslOncr IS the officer who passed sucb order, then to thc Government. The appellate order of the ConuniSSloner or the Government, as the case may be, shall be final and conclusive:
Provided thai no appeal shall be entertained unless It is accompanied by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant 10 be due from him.
] 2~A. (I) The Commissioner, on his own motion, or, on application RevISion made to him in the prescribed manner, may, caU for the record ofany proceedings, which are pending before or have been disposed of by any other authority subordmate to bim under this Act for the purpose of satisfying himself as to the legality or propnety of such proceedings or of any order made therein and may pass such orders in relation thereto as he may think fit :
Provided that the owner may make such applicalton only Within one year from the date of the order requrrcd to be revised.
(2) No applicalion under sub-section (I) shall be entertained unless the application is accompamed by a satisfactory proof of the payment of the tax or interest or of the penalty, If any, imposed, as the case may be .
Provided that if the CommiSSIOner IS satisfIed that the owner is unable to pay the tax detennioed or interest or the penalty, if any, imposed, he may, for reasons 10 be recorded In wnting, entertam the application without the tax or mterest or penalty baving been paid or after part payment of such tax or interest or penalty.
Provided further that If the owner of a motor vehicle has preferred, a reviSIon under thiS section, Ute Comnussioner. may, on an application in writing from the owner of such vehll~le stay the recovery of the disputed amount of tax, mterest or penalty or any· pan thereof. during the pendency of the reVIsion, If the owner furnishes secunty m such fonn and in such manner as may be prescnbed, for the entire amount for which stay has been prayed for.
Pr~n'ided further that If the recovery of tax, mleresl or penalty or any part thereof is stayed, under the preceedmg proviso, tllen such an amount shall be recoverable with interest.at such rate, as may be prescribed, on the amount ultnnately found due and l>uch lOterest shall be payable on such amount from the date the same had become first due.
I $ub'lliluted by Punjab ACI 22 or 1'/9]. s«llon II • R£fund and exemption.
% tojunsdic:· 'lOll of CI"Jl and cnmin::&t rOUTt!I in malleTS of UJ(;',IVU.
Cogmunee of ofTtfU;:es Power of $lOP, $C:l1"l:h and sclzure 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.]
J[13. (1) When any person, who has paid the tax under section 3 or section 3-F, proves to the satisfaction o(lhe Commissioner in the prescnbed manncr that the motor vehicle or the transport vehicle in respect of which such tax 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 entitled to the exemption lD respect althat tax and to the refund oran 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 has been paid and an endorsement to thaI effect on the license shall be made by tbe licensing officer.
(2) The licensing officer may refund or adjust in the prescribed manner any amount paid in excess of the tax due.
(3) The Go....ernment may, by general or special order and subject to such conditions, as may be specified, exempt any person or class of persons from the operation of aU or any of the provisions of this Act, if in its opiDlon, such exemption would promote nahonal or public interest.
(4) Nothmg in this Act shall apply to a motor vehicle used solely for the purpose of Agnculture.]
14. The liability ofa person to pay the tax or penalty shall not be dctennined or questioned in any other manner or by any other authonty than is provided in this Act or in the rules made thereuf,lder, and no prosecution, suit or other proceedings shall lie against any Government officer for anything in good faith done or intended to be done under tillS Act.
• l[14_A. (I) No court inferior to thai of a Judicial Magistrate of First Class shall try any offence pUOIshable under thiS Act.
(2) loe court shall not take any cognizance except upon a complaint made by the licensing officer in lhis behalf.
14-8.(1) Any officer of the Transport Department, not below the rank of Assistant District Transport Officer authonsed by a general or special order, in this behalf, by the Corrunissioner, may require the driver of any motor vehlde al any place to stop the vehicle and cause it to remam stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Aet in respect 'Of such vehicle, has been paid.==:.:::::..::.::::..c.:::"-- ....
I Substuutw by 1'1lnJab Act 2l or 1993, section 12, r 2 InSCrlcd by !.he Acl ,b.d, ~11Oll IJ • IS
(1) Where any lax due III respect of any vehicle has nOI been paid. any officer referred 10 In sub-section (1), may seize and detain such vehicle and take or cause 10 be taken such steps as he may consider necessary for the safe custody of the vehicle until II IS produced before the licensmg officer of the arca concerned, wld'un a reasonable tune or unlillbe laX due in respect afthe vehicle Ispald.
•
Provided that where the vehicle so seized is a non-transport vehicle, such officer may release the vehicle after obtaining a bond for a sum not exceeding five hundred rupees from the driver or the owner or any person, havmg possessIOn or control of the vehicle, as the case may be. for depositing the tax within the penod specified in the bond.
(3) Any officer of the Department ofTransporl referred to in sub-section
(1), may for the purpose of this Act enter at any time between sun rise and sun set, in any premises, where he has reason to believe that a motor vehicle is kept in contravention of the provisions of thiS Act.
]4-e. If a dealer or manufacturer of motor vehicles keeps any such vehicle in his possession, in course ofhis business as such dealer or manufacturer and such posseSSion is authorised under a trade certificate granted under the Central Motor Vehicles Rules, 1989, he shall pay a tax at the specified annual rate.]
]5. (l) The l{Stale) Government may after previous publication make 'rules for the PU1JlOSC of canyrng into effect the provisions of this Act.
(2) In particular and without prejudice to the generality oflbe foregoing power, the I[State] Go....ernment may make lrules for all or any of the followmg purposes, namely :-
(a) to prescnbe the form of any declaration, Iict:nse, certificate or special notice and the particulars to be stated therem;
(b) 10 perscribe the officer by whom any duties are to be performed and the area in which they shall exercise their authority;
(c) to provide for the total or partial exemption for a luniled period from liability to tax3110n m respect of any motor vehicle brought mto l[Punjab J by persons making only a temporary stay in )[Punjab];
I Silbshluled for the word "Pro..rnc;al~ by the ....d.pla;on of uws Order, 1950.
2 For rules Jee nOllficallon No 7083. d.ted 16th Man;h, 1925, PunjQb Gn:~lt~~. 1925, Pari. I.
~Ie 177 No. 8576 d.ted 18lh March, 1926, PllnjQb Ga.~t'u. 1926, Pan I, Page 254, and yNo 18617, dated 14th June, 1916, Punjab Gtc~fle~ 1926, Pan I page 58) ) Subsliluted for "East PunJab..- .... hlCh had been SUbSllltuted for "the Punjab" by G.G.O.• 40 of 19411-by ....daptatlon o( La .....s OrdeT. 1950 Tax p:ayable by dealer or manufacturer Power of Slab:
GOYf'l'TImem 10 ormke rules • 16
10.64
12.78
17.04
29.82
8.52 Ma:rimum Rate Rate per scat per kilometer per dar mpalse
(d) to regulate the method of assessing and recovering the tax.;
(e) 10 regulate the manner In which special notices may be served;
(j) to regulate the extent to wluch licenses may be transferred;
(g) to regulate the manner in whIch ex.emptlOns or refunds may be claimed and granted~
(h) to regulate the manner in which appeals may be II1stifUled and heard;
I[(i) to require that no motor vehicle shall be used In the l[Stalel unless a token is displayed thereon mdicatmg that the tax has been duly paid or that the owner of the vehicle is entitled to exemption;
OJ to prescnbe the fonn of tokens and the manner ill which they shall be displayed;
(k) to provide for the issue or token and its duplicate; and] 3((1) to provide for any other matter which may be required to be prescribed,} 4{J6. The Commissioner may by general or special order in wrillng delegate its power of hearing an appeal or revision to any person not below the rank of Deputy Stale Transport CommissIoner.J 1 Stage Carriages
(a) Ordmary buses
(b) Express buses
(c) Semi-delux buses
(d) Deluxe buses
(e) AJr-eondllloned buses '[SCHEDULE'A' Sr. DescriptIon ofTrpt Vehicle No.
I lnscncd by Punjab AC!. 2 of 1040. section J
2. Substltuted for Ihc: words '1'm"lllcc" :md "Provincial'" resptt"IIVCIy. by Adapl3\1011 of Laws On:k:r. IQSO ) 'Added by Punjab Act 22 of 1993. S«tiOfl 14 4 Sub<illluled by the Act 'bId, seclH;Kl IS 5 Inserted by Punjab Acl 22 of 1993. section Delegallon or Power • 17 '[2 Goods Carriages
(a) Light Motor Vehicle
(b) Medium Goods Vehicle
(c) Heavy Goods VchJcle Rate per annum (In rupees) 10,000.00 15,000.00 20,000.00) OTHER PASSENGER VEHICLES Rate of Special Road Tax excluding drivers and conductors per year (Rs) 2 3 4 '[5 6 Auto Rickshaws'
(a) havlOg (Wo seats
(b) for each additional scats Taxi cabs up to 5 seats Maxi cabs having 6 to J2 seals ~im buses having I 10 IS seats Mini Buses having 16 to 30 seals Buses plied on private service vehicle permits
(i) Ordinary
(ti) Deluxe buses
(iii) Air-condilJoDed buses
600.00
200.00 1,000.00 8,000.00 8,800.00 25,000.001 20,000.00 40,000.00 50,00,000 Rate of Special Road Tax per day of Operation (Rs.)
'[7 Vehicles plied on Contract Carnage Pemuts or All India Tourist Pcmtits or any other Slrntlar penna registered in alh"r Siaies entering the State orP>JnJab haVlng sealing capacHy of- Ordinary Deluxe Alr conditioned I Substltuh.'(l by PuJ'lJlIb Act 12 (If 2000, se<:1I()ll 4 2 SubstJluttd by the Act ,but. 5«11011 " J SubslllulC'd by Punjab Act 7 of 2001. ~I,m 2.
4 SubstlllltN by the ACI ,b.d. $«11011 2 1,600.00 2,000.00 2,400.ooJ 1,200.00 1,600.00 2,000.00 Rs. 2,00,000 per year Rs. 2,50,000 per year Rs. 2,88,000 per year.]
800.00 1,200.00 1,600.00 .........
Up to 15 sears 16 to 30 seats J t 10 54 seats Vehicles piled on All IndIa Tounst pennit:
·[(i) Motor Cabs Rs. 3,000.00 per year.]
(ii) Tourist buses Ordinary Deluxe buses Air condItioned buses
(n)
(b)
(e) 8 Y' 4697 LR(P)-Go\l. Press. U. T. eM.