(1) The Government may, for carrying out the purpose of this Act, appoint a Commissioner“and such other persons to assist him as it may think fit.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and per-form such duties as may be required by under this Act.
8. All persons appointed under Section 7 shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code, 1860.
9. If the prescribed authority is satisfied that any owner is lable to pay tax under the provisions of the Act in respect of any period but has failed to pay the tax or any owner has allowed any passenger to travel without a ticket or goods to be carried in a taxable vehicle without issueing a receipt as required under Section 5 of the Act, the said authority may, after giving the owner a reasonable apportunity of being heard, assess the amount of tax, if any due from the owner, Keeping of accounts and submission of returns Taxing Authority.
(Act XLV of 1860) Taxing authority is a public Servant Penalty for nonpayment of tax Ex-51 /1988 - 6 - and also direct that the owner shall pay, by way of penalty in addition to the tax payable by him, a sum not exceeding one thousand rupees :
Provided that no penalty under this section shall be imposed in respect of the same facts on which prosecution under this Act has been instituted
10. The Government may, by general or special order and subject to specific conditions, if any, exempt, in the public interest: any owner or class of owners from the operation of all or any of the provisions of this Act.
11. An owner shall in the prescribed manner, furnish to the prescribed authority a table of fares and a table regulating timings of arrival and departure of a taxable vehicles and such other particulars as the prescribed authority may by order, from time to time, require.
12. Any arrear of tax or penalty imposed under this Act shall be recoverable as an arrear of land revenue.
13. Where an owner dies before payment of the tax due under this Act, this executor, administrator or other legal representative shall be liable to pay, out of the estate of the deceased to the extent to which it is capable of meeting the charge.
14. Where the business carried on by a firm or an association of persons, other than company as defined in the companies Act, 1956 in respect of which tax is due under this Act, 18 discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered from jointly and severally, every person who at the time of such discontinuance or dissolution was a partner of such firm or member of such association, and all the provisions of this Act shall apply accordingly.
15 The prescribed authority may enter and inspect any place ordinarily use by the owner for anchoring a boat or garaging a motor vehicle or keeping accounts of his business for the purpose of seeing or verifying whether the framed provisions of this Act or the rules framed thereunder are being complied with and countersign any documents during the course of such inspection.
Exemtion.
( Act 1 of 1956 ) Supply of timetable and table of fares Recovery of arrear of tax Tax of deceased payable by representative Liability in case of discontinued firm or association Power of entry and inspection Ex-51 /1988- 7 -
16. If the prescribed authority has reason to suspect that any owner is attempting to evade payment of any tax under Act, he may, for reason to be recorded in writing, seize such accounts. registers, ticket books receipt bocks or documents of the owner as may be necessary and reain the same only for so long as may be necessary for the purpose of this Act and shall grant a receipt to the owner for the same.