(1) A registration certificate shall be granted in the prescribed manner to any owner 6 [ who makes an application either manually or electronically to the prescribed authority.
7 [XXXXXXXXXXXXXXXXXX] 8 [XXXXXXXXXXXXXXX.]
(2) Every such registration certificate shall be valid without renewal till it is cancelled or suspended.
(3) No registration certificate shall be granted to any person who has not registered his motor vehicle under the Motor Vehicles Act, 9 [1988], and if any such registration under that Act is suspended or cancelled, any registration certificate granted under this Act shall be deemed to be suspended or cancelled, as the case may be.
1. Section 7-A inserted vide H.P. Act No. 10 of 1988.
2. Existing section 8 re-numbered as sub-section (1) vide H.P. Act No. 10 of 1988.
3. Sub-section (2) added vide 10 of 1988.
4. Substituted for the words, sign, figure and bracket “Motor Vehicles Act, 1939 (4 of 1939)” vide H.P. Act No. 8 of 1991.
5. Substituted for the figure “62” vide H.P. Act No. 8 of 1991.
6. Substituted for the words “applying therefor to the prescribed authority on payment of a fee of ten rupees” vide H.P. Act No. 4 of 2013.
7. In section 9(1) the words “ in the district in which his motor vehicle is registered under the Motor Vehicles Act, 1939” deleted vide H.P. Act No. 7 of 1966.
8. The word “ten rupees” substituted for the word “ one rupee” vide H.P. Act No. 10 of 1988, and the words “on payment of a fee of one hundred rupees” omitted vide H.P. Act No. 51 of 2013.
9. Substituted for the figures “1939” vide H.P. Act No. 8 of 1991.
16 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 1 [ XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX]
(5) If an owner, who has been granted a certificate of registration under sub-section (1) transfers, discontinues or closes his business, he shall 2 [either manually or electronically] inform the prescribed authority within thirty days of his doing so, and the said authority shall cancel the registration certificate from the date of transfer, discontinuance or closing down of the business.
(6) (i) On the death of an owner any person claiming to be the legal representative of the deceased shall 3 [either manually or electronically] inform the prescribed authority of this fact within a period of thirty days.
(ii) The prescribed authority shall thereupon transfer the certificate in the name of the applicant.
(7) When any owner transfers any motor vehicle, the transferee shall be liable to pay 4 [tax, surcharge] and penalty, if any, remaining unpaid by the transferer up to the date of transfer as if he was the registered owner, and the transferee shall not ply the said motor vehicle without getting himself registered or getting his registration certificate amended, if he is already registered.
5 [9-A. Owner to furnish security.- (1) Where it appears to the Assessing Authority necessary so to do, for the proper realisation of the tax or surcharge levied under this Act, it may, after giving an opportunity of being heard require any owner to furnish security of an amount not exceeding twenty thousand rupees in the manner prescribed.
(2) Where the security furnished by an owner under sub-section (1) is in the form of surety bond and the surety becomes insolvent or is otherwise incapacitated or dies or withdraws, the owner shall, within fifteen days of the occurrence of any of the aforesaid events, inform the Assessing Authority and shall within thirty days of such occurrence furnish a fresh surety bond.
(3) The Assessing 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 the owner for realising any amount of tax or penalty payable by him under this Act.
(4) Where by reason of an order under sub-section (3), the security furnished by any owner is rendered insufficient, he shall make up the deficiency in such manner and within such time as may be prescribed.
(5) The Assessing Authority may, on application by an owner, release
1. Sub-section (4) amended vide H.P Act No. 10 of 1988 and omitted vide H.P. Act No. 8 of 1991.
2. Inserted vide H.P. Act No. 4 of 2013.
3. Inserted vide H.P. Act No. 4 of 2013.
4. Substituted for the words “Tax” vide H.P. Act No. 1 of 1978
5. Sections 9-A, 9-B and 9-C added vide H.P. Act No. 8 of 1991.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 17 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.
9-B. Assessment of tax and surcharge.- (1) Where the Assessing Authority is satisfied without requiring the presence of the owner or the production by him of any evidence that the returns furnished in respect of any period are correct and complete, it shall assess the amount of tax or surcharge on the basis of such returns.
(2) Where the Assessing Authority is not satisfied without requiring presence of owner or production of evidence that the returns furnished in respect of any period are correct and complete, it shall serve on such owner a notice in the prescribed manner requiring him on a date and place specified therein either to attend in person or to produce or to cause to be produced any evidence on which the owner may rely in support of such returns.
(3) On the date specified in the notice or as soon afterwards as may be, the Assessing Authority shall, after hearing such evidence as the owner may produce, and such other evidence as the Assessing Authority may require on specified paints assess the amount of tax or surcharge due form the owner.
(4) If any owner, having furnished returns in respect of any period fails to comply with the notice issued under sub-section (2), the Assessing Authority shall within three years after the expiry of such period assess, to the best of his judgment the amount of tax of surcharge due from the owner.
(5) If the Assessing Authority is satisfied that any owner is liable to pay tax or surcharge under this Act in respect of any period but who has willfully failed to apply for registration or to pay the tax or surcharge as the case may be, the said authority may, after giving the owner a reasonable opportunity of being heard, assess the amount of tax or surcharge, if any, due from the owner and also direct that the owner shall pay in the prescribed manner by way of penalty a sum not exceeding five times the amount of tax or surcharge so assessed subject to a minimum of five hundred rupees.
9-C. Re-assessment of tax and surcharge.- (1) If in consequence of an information which has come into his possession, the Assessing Authority discovers that the tax or surcharge due from the owner has been underassessed or has escaped assessment in any year, the Assessing Authority may at any time within five years following the close of the year for which reassessment is to be made and after giving a reasonable opportunity, in the prescribed manner, of being heard proceed to re-assess the tax or surcharge payable, which has been under-assessed or has escaped assessment.
(2) The Assessing 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.].
18 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 1 [10. Exemptions.- Where-ever it is expedient to do so in national or public interest the State Government may, by general or special order and subject to specific conditions, if any, exempt any person or class of persons from the operation of all or any of the provisions 2 [other than the provisions of section 3-B,] of this Act.]