(l) If the tax lewable in iespe ct of any motor vehicle ieinaiiis unpaid by any person liable for the payment thereofaiid such person before liaVint; paid the tax has transfei red the OWHCISlnp ofsuch vehicle 01 has ceased to be in possession or control of such vehicle, the peison to whom the ownership of the vehicle has been transfeiicd or the person who has possession or contiol of such vehicle shall be liable to pay the said tax to the Taxation Officer.
(2) Nothing contained in this section shall be deemed o affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to he in possessmn or control of such vehicles.
(/ 142 ID. Lev] oflax, dc.
, in I/ir ms: off/act uwm—r; In the case ofa fleet owner, the proVisions of sections 3, 4 and 6 shall, so far as may he, apply subject to the following modifications, namely:—
(a) In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year, the fleet owner shall first make and deliver to the Regional Transport Officer concerned a preliminary declaration in the prescribed form stating the prescribed particulars in iespect of the transport vehicles liable to tax under this Act kept by him on the last day of February or the year immediately preceding the year {or which such declaration is made. Such declaration shall be accompanied by a certificate of final assessment of tax, if any, issued by the Regional Transport Ofiicer concerned For such previous year, and such other documents as may be prescribed.
(b) On receipt of such preliminary declaration and as soon as may be after the commencement of the year, the Regional Transport Ofl'icer concerned shall, on the basis of such declaration, determine the amount oftax to be paid by such fleet owner provisionally and communicate the same to the fleet owner by issuing a certificate of provisional assessment of tax for the year in such form as may be prescribed.
(c) The amount of tax provisionally determined under clause
(5) shall be paid by the fleet owner to the Regional Transport Officer within fifteen days from the date of receipt of the certificate of the provisional assessment by him.
(d) The fleet owner shall then fill up and sign a final declalation in the prescribed form stating the prescribed particulars m rcsPecl of the transport vehicles liable to tax under this Act kept by him in the current year and shall deliver within the prescribed time the final declaration so filled in and signed to the Regional Transport Officer concerned. Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the Regional Transport Oflicer concerned for the year and such other documents as may be prescribed.
(t) On receipt of such filial declaration the Regional Transpoxt Officer concerned shall verify the numbei of tiansport vehicles used (it kept for use by the fleet owner during the current yeai, the passenger capacity in the case of stage carriages and contract cariiages, the peimit laden weight in the case of goods vehicles, the unladeii weight in the ease of other vehicles and such other particulars as may be deemed necessary and shall finally determine the amount of tax leviable at the rate fixed under section 3 on the transport vehicles of such fleet owner and communicate the same to the fleet owner by issuing a certificate of final assessment of tax [or the year in such form as may be prescribed.
(f) When the amount of tax is finally determined under clause (a) taking into consideration the amount paid by the fleet owner under clause (c), the difference that may be due shall be paid by, or refunded to the fleet owner in such manner and Within such time as may be prescribed:
Provided that the fleet owner shall be entitled to a proportionate reduction in the amount of tax finally leViable in respect of vehicles which are certified by the Regional Transport Officer concerned as not used for a period of one calendar month or more.
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(g) Within thirty days of the transfer of ownership of any of his transport vehicles, the fleet owner shall ieport the iransler to the Regional Ti ansport Oflicer concerned.
(It) The Regional Transport Ofliccr conccined may, for the purposes of this section, require the fleet owner to produce before him any transport vehicle or any accounts, registers, records or other documents or to furnish any information OI may examine the vehicles or the accounts, registers, records, or other documents and the fleet owner shall comply With any such requirement made of him.
I l. Pawn afar: Ojfmr Iffl/M Polite (II aft/w llfalor Whitley Drparlmm! to 510,110 molar ”Hilda-‘(U Any Police Officer in uniform or any officer of the Motor Vehicles Department not below such rank as may be prescribed by the Government in this behalf, may require the driver ol any motOi vehicle in any public place to stop such vehicle and cause it to remain stationary, so long as may reasonably be necessary for the purpose of satisfying himself that the amount of the tax due in accordance with the proviSions of this Act in iespect ofsuch vehicle has been paid.
(2) Any person failing to stop a motor vehicle when required to do so by any such officer under sub—section (I) shall, on conwction, be punishable With the same penalty as provided Ill section l5.
l2. Penalty payablr when an rm! pant—When any registered owner or any person who has possmion or control of any motor vehicle used or kept for use in the State is in default in making a payment of the tax, the Regional Transport Officer may direct that, in addition to the amount of arrears, a sum not exceeding such arrears in respect of such vehicle shall be recovered from him by way of penalty:
Provided that before giving any such direction the registered owner or person shall be given a reasonable opportunity of being heard.
l3. Tax recoverable a: an arrear [If land mmnu:.—Any 13‘ due under this Act shall be recoverable in the same maitnei as an arrear of land revenue. The Motor Vehicle in respect of which tax is clue OI itsnccessories may lie distrained and sold in pursuance of this section whether or not such vehicle or accessories are in the pnssessmn 0! control of the peison liable to pay the tax.
14. Transport vehicle [2:1sz in be 1'":thth gflax no! paid—Notwilhstanding the provisions of the Motor Vehicles Act, 1939 (Central Act 40f 1939), iftlie tax due in respect ofa transport vehicle is not paid Within the prescribed period, the validity at the permit shall become iiiefl‘ective from the date of expiry of the said period unlil such time as the tax is actually paid.
15. Olhn penaltit: 7“ hocver contiavencs any of the provtsions oflliis Act ui any rule made theieundei shall, on conviction, if no other penalty is elsewhere pmVided in this Act or the rules for such a contravention, he punishable Wllh fine which may extend to one hundred rupees and in the event of such person having been previously convicted cfan offence under this Act or any rule made llieieundei, With fine which may extend to two hundred rupees.
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