When any motor vehicle in respect of which a tax for any period is payable or has been paid, is altered during such period, or proposed to be used during such period in such manner as to cause the vehicle in respect of which a higher rate of tax is payable, the registered owner or the person who has possession or control of the vehicle, shall in addition to the tax, if any, due from him for that period be liable to pay for the unexpired portion of such period; since the vehicle is altered or proposed to be used, an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at the higher rate and the rate at which the tax was payable or paid before the alteration or use of the vehicle for that portion; and until such additional tax has been paid, the taxation authority shall not grant a fresh token in respect of the vehicle so altered or proposed to be so used.
Explanation.- In calculating the unexpired portion under this section any broken period in a month shall be considered as full month.
1 [7-A. Owner to furnish security.- (1) Where such an owner makes a default in the payment of tax 1 [or penalty] under this Act, for a continuous
1. Sections 7-A, 7-B and 7-C inserted vide H.P. Act No. 15 of 1999, effective from THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 13 period of two months or more, the taxation authority, for the proper realisation of tax 2 [or penalty] levied under this Act, shall, after giving an opportunity of being heard, require any owner of the motor vehicle to deposit as security 3 [a sum equal to the amount of tax or penalty due from him], in the manner prescribed.
(2) Where the security furnished by an owner of a motor vehicle under sub-section (1) is in the form of surety bond and the surety becomes insolvent or is otherwise incapacitated or dies or the surety withdraws, such owner shall, within fifteen days of the occurrence of any of the aforesaid events, inform the taxation authority and shall within thirty days of such occurrence, furnish a fresh surety bond.
(3) The taxation authority may, by an order in writing for good and sufficient cause and after giving the owner a reasonable opportunity of being heard, forfeit the whole or any part of the security furnished by such owner for realising any amount of tax, interest or penalty payable by him under this Act.
(4) Where by reason of an order 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 time as may be prescribed.
(5) The taxation authority may, on an application by such owner, release the security furnished by him or any part thereof, if the same is no longer required to be retained for the purposes of this Act.
4 [(6) Where an owner makes default in the payment of tax or penalty under this Act, for a continuous period of two months or more and makes a request to allow him to deposit the tax and penalty due, in installments, the taxation authority may after obtaining surety bond equal to the amount of tax or penalty due from him, allow such owner to deposit the outstanding tax and penalty thereon, in 5 [four monthly installments alongwith regular tax due], subject to the condition that such owner deposits 6 [fifty five percent] of the amount of tax and penalty due, immediately as the first installment.].
7-B. Maintenance of accounts and determination of tax.- (1) An owner of a transport vehicle may be required to maintain such accounts as may be prescribed and to submit the same to the taxation authority as and when required.
(2) If the taxation authority is satisfied that tax has not been correctly paid or the owner has not furnished declaration as provided in sub-section (1) 1 st January, 2000.
1. Inserted vide H.P. Act. No. 20 of 2002.
2. Inserted vide H.P. Act. No. 20 of 2002.
3. Substituted for the words “an amount not exceeding fifty thousand rupees” vide H.P. Act No. 20 of 2002.
4. Sub-section (6) inserted vide H.P. Act No. 14 of 2004.
5. Substituted for the words “six monthly instalments” vide H.P. Act No. 8 of 2020.
6. Substituted for the words “twenty five percent” vide H.P. Act No. 8 of 2020.
14 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 of section 4-A or has given inaccurate particulars in the declaration, he shall, after giving the owner a reasonable opportunity of being heard, proceed to determine the amount of tax due and recover the same.
7-C. Re-determination of tax.- (1) If in consequence of any information, the taxation authority discovers that the tax due from the owner has been under-determined or escaped determination in any year, the taxation authority may, at any time, within five years following the closure of the year for which re-determination is to be made and after giving the owner, in the manner prescribed, a reasonable opportunity of being heard, proceed to redetermine the tax payable.
(2) The taxation authority 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.]