\Vhere the whole or any portion of the tax payable to the Government for any taxable which:
in respect of any month in pursuance of section 6, 7 or 8 has not been paid to tliemin time, the prescribed olficcr may, after giving the defaulter an opportunity of being heard, in his discretion, levy, in addition to the tax so payable, a penalty not exceeding 25 per cent of the tax which is payable to the Government for the period or portion thereof uncler section 6, 7 or 8 as the case may be.
l0 Recover} aflax, eta—(l) In the cases referred to in sections 6, 7, 8 and 9, the prescribed officer shall serve on the operator a notice ofdemand for/the sums payable to the Government and the sums specrt‘ied in such notice may be recovered from the operator as if they Were arrears oi land ievenue.
(2) Where the sums specified in the notice of demand are not paid Within thirty days from the date on which the notice was served on the operator, the taxable vehicle and its accessories may be distrarned and sold under the appropriate Act relating to the recovery of [and l60 revenue, whether or not such vehicle nr accessories are in the posession or contiol of the operator:
Provided that no distraint shall be made in pursuance ofthis subsection except at the instance or with the consent of such officer as may be authorised by the Government in this behalf.
I l. Lia/uh!) la figment oflax by pnmm mare-ding In [In worming, potsemnn m {unlin/ of mnlnr lleilh‘lt'L—(l) If the tax leViable in respect of any motor vehicle remains unpaid by any person liable for the payment thereofand such prrson before having paid the tax has transferred the ownership of such vehicle or has ceased to be in posses‘ sum or control of such vehicle the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall he liable to pay the said tax to the prescribed officei .
.
(2) Nothing contained in this section shall be deemed to afl‘cct the liability to pay the said tax of the person who has transl‘ened the ownei ship or has ceased to be in possession or control of such VCthiCS‘ l2. R/rlnclnmr on [lid in: oflaxabl: 1241112ch in urlam mun—No taxable vehicle shall be used on any public road in the State~
(n) in case any tax or penalty payable in respect thereof remains unpaid for mate than thirty days after the notice of demand referred to in section 10 has been served on the operator, until such tax or penalty is paid, or
(b) in case the returns requiled by section 5 have not been submitted, if daily returns are re uired, [or mote than seven days, and ifreturns at less requent intervals have been prescribed, for such number oftimes and during such period as may be prescribed, until the returns are submitted 1
Provided that the prescribed olficer may, if the operator proves to his satisfaction that the failure to submit the returns referred to in clause (/1) was not deliberate, exempt the vehicle from the operation of that clause.