5 [(1) XXXXXXXXXXXXXXXXX] 6 [(2) When the registered owner or the person having possession or control of a motor vehicle specified in Schedule- I or Schedule- III has given previous intimation in writing to the taxation authority that the motor vehicle would not be used in any public place, for a particular period, being not less than one month but not more than three months and deposits the certificate of registration of such motor vehicle along with route permit with the taxation authority concerned and obtained an acknowledgement thereof, he shall be exempted from the payment of tax for that period and the taxation authority shall also inform in writing the Superintendent of Police, Regional Manager, Himachal Road Transport Corporation concerned and the Director of Transport, to ensure that such vehicle is not used in any public place during the specified period.]
(3) Where the State Government is of opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the Official Gazette, and subject to such conditions as it may specify in the notification, exempt either totally or partially any class of motor vehicles 7 [*******] or
1. Substituted for the words “section 11” vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
2. Inserted vide H.P. Act No. 20 of 2002.
3. Substituted for the words “section 11” vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
4. Section 13 amended vide H.P. Act No. 15 of 1999 effective from 1 st January, 2000 and omitted vide H.P. Act No. 21 of 2001.
5. Existing sub-section (1) alongwith explanation of section 14 deleted vide H.P. Act No. 6 of 2002.
6. Existing sub-section (2) substituted vide H.P. Act No. 21 of 2001 and again substituted vide H.P. Act No. 14 of 2004.
7. The words “other than those falling under sub-section (1)” deleted vide H.P. Act THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 17 any motor vehicles belonging to any person or class of persons 1 [or any motor vehicle playing on any route or part thereof] from the payment of the tax.
2 [xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx]
(5) A rebate of 5 per cent shall be allowed to a person who is liable to pay tax under section 4 if he pays the tax for the entire year in one instalment.
3 [(6) *************] 4 [(7) Notwithstanding anything contained in sub-section (1) of section 3 and sub-section (1) of section 3A, no tax shall be levied, charged and paid on any transport vehicle specified in column (2) of Schedule-III during the period of detention and seizure of such transport vehicle for non-payment of tax under this Act.]
5 [15. Appeals.- (1) An appeal shall lie to the appellate authority appointed by the State Government in this behalf, against any original order passed under this Act, within 30 days of the passing of such order or within such further period as the appellate authority may, for sufficient cause allow:
Provided that no appeal shall be entertained by such authority unless he is satisfied that the amount of tax assessed and penalty imposed has been paid:
Provided further that such authority, if satisfied that an owner is unable to make such payment, may, for reasons to be recorded in writing, entertain an appeal without such payment having been made.
(2) Save as provided in section 15-A, an order passed by the appellate authority shall be final.]
6 [15-A. Revision.- (1) The Commissioner may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed off by, any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit.
(2) The State Government may, by notification, confer on any of its officers the powers of the Commissioner to be exercised under sub-section Act No. 6 of 2002.
1. Inserted vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
2. Sub-section (4) deleted vide H.P. Act No 21 of 2001.
3. Existing sub-clause (6) substituted vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000 and deleted vide H.P. Act No. 14 of 2004.
4. Sub-section (7) inserted vide H.P. Act No. 2 of 2006.
5. Section 15 substituted vide H.P. Act No. 15 of 1999, effective from 1 st January,
2000.
6. Section 15-A inserted vide H.P. Act No. 15 of 1999, effective from 1 st January,
2000.
18 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
(1) subject to such conditions, and in respect of such areas, as may be specified in the notification.
(3) No order shall be passed under sub-section (1) of this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.]
1 [16. Power to stop, search and seizure.- (1) Any officer of the State Government authorised by general or special order, in this behalf, by the Commissioner, may require the driver of any motor vehicle at any place to stop the motor vehicle and to cause it to remain stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of tax due in accordance with the provisions of this Act in respect of such vehicle has been paid.
2 [(2) Where any tax due or any penalty, as the case may be, in respect of any motor vehicle, has not been paid, 3 [any officer authorised under subsection (1), may, by order in writing seize and detain such vehicle and 4 [keep such vehicle in safe custody of the Officer-in-Charge of nearest police station or in any other place, as he may consider necessary for the safe custody of such vehicle, at the cost of owner of the vehicle, at the rates as may be prescribed] and shall send information of such seizure to the taxation authority of the area concerned, within twenty-four hours of seizure, to enable the concerned taxation authority to initiate action under section 7-A or 12 of this Act:
Provided that where the owner of such motor vehicle pays the tax due or penalty, as the case may be, during the period of seizure, the vehicle shall be ordered to be released and intimation thereof shall be sent to the concerned taxation authority.]
(3) Any officer of the State Government referred to in sub-section (2), may, for the purpose of this Act, enter at any time between sunrise and sunset in any premises, where he has reason to believe that a motor vehicle is kept in contravention of the provisions of this Act.