All Police Officers shall be bound to assist the Inspectors and other taxing authorities, when required, in the performance of their duties under this Act, and for that purpose, shall have the same powers which they have in the discharge of their ordinary police duties.
1 [9. Recovery of tax in case of refusal to pay or evasion.- (1) If the
1. Section 9 amended vide H.P. Act No. 3 of 2002, substituted vide H.P. Act No. 1 of 2013, effective from 5 th October, 1999 10 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 taxing authority having jurisdiction in the district or Inspector-in-charge of the check-post or barrier, as the case may be, is satisfied that any person–in– charge of the mechanical vehicle or cart has evaded payment of tax due under this Act, or such person has not made the payment of tax on demand, he may, for reasons to be recorded in writing and after hearing the said person; order detention of the mechanical vehicle or cart carrying such goods for such period as may reasonably be necessary and shall allow the same to proceed, only on the person specified in section 4 of the Act, making payment of the tax or furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of tax, in the prescribed form.
(2) In case the person specified in sub-section (1) fails to pay the tax due or furnish a bond referred to in sub-section (1) within 24 hours of the detention of such goods, the taxing authority or the Inspector-in-charge may cause the goods to be sold in prescribed manner.
(3) The mechanical vehicle or cart detained under sub-section (1) shall be released only after payment of the tax payable under this Act.]
1 [10. Penalties.- (1) Whoever contravenes or abets or fails to comply with any of the provisions of this Act or any rules made thereunder, or any order or direction made under any such provision or rule, shall, in addition to the payment of tax under this Act, be liable to pay a penalty equal to double the amount of tax or a sum of rupees one thousand, whichever is higher.
(2) Any Taxing Authority may, after affording the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub-section (1).