A passenger shall upon demand made during the course of or immediately before or after the journey, produce to any prescribed authority, the ticket, voucher or document relating to his travel, or to the carriage of his goods. On his failure to do so he would be chargeable with twice the fare as penalty.
4 [14-A. Penalty.- (1) Whoever contravenes, or fails to comply with, any of the provisions of this Act or the rules made thereunder or any order or direction made or given thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of a penalty not exceeding 5 [five thousand rupees but not less than one hundred rupees.]
6 [(2) Any officer appointed under sub-section (1) of section 7 but not
1. Section 13-A inserted by H.P. Act No. 7 of 1966, substituted by H.P. Act No. 9 of 1968.
2. Added vide H.P. Act No. 10 of 1988.
3. Section 13-AA inserted vide H.P. Act No.10 of 1988.
4. Section 14-A and 14-B inserted by H.P. Act No. 9 of 1968.
5. Substituted for the words “five hundred rupees” vide H.P. Act No. 10 of 1988.
6. Sub-section (2) amended vide H.P. Act No. 23 of 1969 and substituted vide H.P.
Act No. 10 of 1988.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 21 below the rank of an Excise and Taxation Officer may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty specified in sub-section (1).]
1 [14-B. Establishment of check posts or barriers and inspection of goods in transit.- (1) With a view to preventing or checking evasion of tax under this Act, the State Government may, by notification, direct the establishment of a check post or the erection of a barrier or both on such road or roads as may be notified.
(2) At every check post or barrier or at any other place when so required by an officer-in-charge of the check post or barrier or any other officer, not below the rank of an Excise and Taxation Inspector, the person-incharge or the driver of the motor vehicle, as the case may be, shall stop or cause to be stopped the motor vehicle, and keep it stationary as long as may reasonably be necessary, and allow the aforesaid officer to examine the contents in the motor vehicle by breaking open the package or packages, if necessary, and inspect all records relating to the goods transported which are in the possession of such person-in-charge or driver, who shall also furnish such other information as may be required by the aforesaid officer, and if considered necessary, such officer may also search the goods and the motor vehicle.
(3) The person-in-charge or the driver of the motor vehicle, as the case may be, shall keep with him the receipt in the prescribed form showing the tax and/or additional goods tax paid by him under section 2 [3, 3-B and 4- A] in respect of the goods being transported by him and produce on demand such receipt before an officer-in-charge of a check post or barrier or any other officer, not below the rank of an Excise and Taxation Inspector, checking such motor vehicle at any other place.
(4) If the person-in-charge or the driver of motor vehicle, as the case may be, fails to produce the receipt as required under sub-section (3), the officer-in-charge of the check post or barrier or any other officer referred to in sub-section (3), as the case may be, shall recover the tax and/or the additional goods-tax, as the case may be, at the check post or barrier or at the place of inspection and issue him the receipt in the prescribed form.
(5) If the transport of the goods on which the tax and/or additional goods tax is payable under this Act, is being affected through the check post or the barrier falling first in the course of transit within the State, the personin-charge or the driver of motor vehicle may pay the tax at such check post or the barrier and obtain a receipt, in the prescribed form, against such payment.]
1. Section 14-B inserted vide H.P. Act No. No. 9 of 1968 and substituted by sections 14-B, 14-C and 14-D vide H.P. Act No. 1 of 1997, effective from 1 st October, 1996.
2. Substituted for the figures, word, sign and letter “3 and 3-B” vide H.P. Act No. 7 of 2006.
22 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 [14-C. Penalties.- (1) Whosoever,-
(a) contravenes or abets the contravention of any of the provisions of this Act or the rules made thereunder or any order or direction made under any such provision or rule; or
(b) conceals the particulars of the transport of the goods or deliberately furnishes inaccurate particulars, shall, on conviction, be liable to imprisonment of either description which may extend to six months or a fine which may extend to one thousand rupees or both.
(2) No Magistrate shall take congnizance of any offence under this Act or the rules made thereunder except on a complaint in writing made by an officer or authority authorised by the Commissioner, in this behalf.
14-D. Composition of offences.- (1) The State Government may, by notification in the Official Gazette, authorise any officer, not below the rank of an Excise and Taxation Officer to compound the offences committed under this Act and rules made thereunder.
(2) The officer authorised under sub-section (1), may compound the offence committed under this Act by charging either a sum of rupees one thousand or double the amount of tax, surcharge, or additional goods tax, whichever is higher.
(3) On payment of the sum referred to in sub-section (2), no further criminal proceedings shall be taken or continued to be taken against the person concerned in respect of such offence.]
1 [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 sixty 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 2 [tax and surcharge] assessed and penalty imposed has been paid:
Provided further that such authority, if satisfied that an owner is liable 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 16, an order passed by the appellate authority shall be final.]
3 [16. Revisions.- (1) The Commissioner may, of his own motion, call
1. Section 15 substituted by H.P. Act No. 9 of 1968.
2. Substituted for the word “tax” vide H.P. Act No. 1 of 1978.
3. Section 16 amended vide H.P. Act No. 10 of 1988 and substituted vide H.P. Act No. 8 of 1991.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 23 for the record of any proceedings which are pending before, or have been disposed of 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 there to as he may think fit.
(2) The State Government may by notification confer on any officer powers of the Commissioner under sub-section (1) to be exercised subject to such conditions and in respect of such areas as may be specified in the notification.
(3) No order shall be made under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.]
1 [17 and 18. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX].