~(l) Any operator objecting to a nDtice ofdemand served on him under section 10 may, within thirty clays of the servnce thereof, appeal to the District Collector :
Provided that no appeal shall be entertained unless it is accompanied by satisfactory proofof the payment of the tax admitted by the appellant to be due.
(2) The District Collector may, after givmg the appellant an opportunity of being heard, pass such orders on the appeal as he thinks lit.
M. Power la older production of «trauma—Any officer of the Government prescribed by them in this beliall' may, by order, require any operator to produce such accounts, registers and documents, and to furnish such information ielating to the taxablevthiclc or the fares and r)» as |6l freight: collected in respect of passengers travelling or luggage or goods transported, therein, as may be specified in the order.
15. Ofmu: and panallieL—Any person who—
(a) being an operator, submits or allows to be submitted an incorrect or incomplete return under section 5, or fails to submit a return as required under that section ; or (II) being an operator, fraudulently evades or allows to be evaded, the payment of any tax due from him ; or
(c) being an operator, fraudulently makes or allows to be made any wrong entry in, or fraudulently omits or allows to be omitted any entry from, any statement submitted, or any account or register maintained by him ; or
(d) wilfully acts in contravention of any of the provisions of this Act or any rules made thereunder or any lawful order passed in accordance therewith, shall be punishable with fine which may extend to one thousand rupees, and if the Magistrate concerned so directs in his order, the person convicted shall pay in addition, as if it were a fine, such specified amount as the Magistrate may determine to be the amount which the person convicted has evaded to pay.
16. Diana: by companier.—-(l) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the ofl'ence and shall be liable to he proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of, any director, manager, secretary or other ofiicer of the company, such director, manager, secretary or other ofiicer shall also be deemed to be guilty of that offence and shall be liable to he proceeded against and punished accordingly.
Explanatimn—For the purposes of this section,—
(a) “ company ” means a body corporate, and includes a firm or other association of individuals ; and fi
(b) “ director " in relation to a firm means a partner in the rm.
l7. Composition ofqflmus.-—(l) The prescribed officer may accept from any person who has committed, or is reasonably suspected of 3 /5- l l r/ 162 having committed, any oil'ence against this Act, consisting of the evasion of any tax leviable under this Act, a sum ofmoney not exceeding two hundred and fifty rupees or double the amount of the tax recovcrble whichever is greater, in addition to the amount of tax so recoverable.
(2) No offence punishable under this Act shall be inquired into or tried by any Court inferior to that of a Magistrate of the Second Class.