(1) The licence granted in respect of a motor vehicle under clause (a) of sub-section (3) of section 4 shall be carried in a conspicuous place upon the vehicle in such manner as may be notified by the Government and if such a licence is not so carried upon such vehicle, the registered owner or the person having possession or control thereof shall be punishable with fine which may extend to fifty rupees.
(2) Any police officer in uniform who is not below the rank of Sub-Inspector or an officer of the Motor Vehicles Department not below the rank of a Motor Vehicles Inspector or a Regional Transport Officer or such other officer as may be authorised by the Government in this behalf, may require the driver of any motor vehicle on any public road to stop the vehicle and cause it to remain stationary so long as may reasonably by necessary for the purpose of satisfying himself that a licence has been duly obtained in respect of such vehicle.
(3) Any person failing to stop a motor vehicle when required to do so by an officer under sub-section (2) or resisting such officer shall be punishable with fine which may extend to fifty rupees.
* Inserted vide Act No.6 of 2003 w.e.f 19.5.2003 published in EG Pt -II No.20 dated 20.5.2003.
Penalty payable where tax not paid
9. When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in Puducherry is in default in making payment of the tax, the licensing officer may direct that, in addition to the amount of arrears, a sum not exceeding the annual tax payable 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 such person shall be given a reasonable opportunity of being heard.
1[Recovery of tax which escaped assessment 9-A. Where for any reason, the whole or any portion of the tax which would have been payable in respect of any motor vehicle under this Act for any period has not been paid, the licensing officer may, at any time, within a period of five years from the expiry of the period to which the tax relates and after issuing a notice to the registered owner or the person having the possession or control of the motor vehicle and making such inquiry as he may consider necessary, direct such owner or other person to pay the whole or any portion of such tax, which has not been paid:
Provided that in computing the period of five years for the purpose of this section, the period or periods, if any, during which the collection of such tax has been stayed by an order of any court shall be excluded].
Power to seize and detain motor vehicles in case of non-payment of tax
10. Without prejudice to the provisions of sections 6 and 7, where any tax due in respect of any motor vehicle has not been paid as specified in section 4, such officer as may be authorised may seize and detain the motor vehicle in respect of which the tax is due under this Act and for this purpose take or cause to be taken any steps he may consider proper for the temporary safe-custody of the vehicle, until the tax due in respect of the vehicle is paid.
1 Inserted vide Act No.6 of 2003 w.e.f 19.5.2003 published in EG Pt -II No.20 dated 20.5.2003.
Recovery of tax as an arrear of land revenue +[11. Recovery of tax, compounding fee and other dues payable to the Transport Department by auctioning the detained vehicles lying unclaimed:
(1) Any due under this Act or any compounding amount or any other amount payable to the Transport Department by any vehicle owner shall be recovered in the same manner as an arrear of land revenue under the law for the time being in force for the recovery of land revenue.
(2) The motor vehicle in respect of which the tax or any compounding amount or any other amount payable to the Transport Department, the said motor vehicle or its accessories may be distrained and sold in pursuance of this section, whether or not such motor vehicle or its accessories are in the possession or control of the person liable to pay the tax or compounding amount or any other amount payable to the Transport Department.
(3) The Transport Commissioner or any other officer empowered by him in this behalf, shall furnish to the person employed to distrain the motor vehicle of a defaulter (hereinafter called the distrainer) as stated in sub-section (1) of this section, a demand in writing, duly signed by him, specifying the name of the defaulter, the amount of arrear/due for which the distress is to be issued and the date of which the arrear/amount payable fell due.
(4) The distrainer shall issue a demand to the defaulter through post or mail or by any other relevant mode of communication to the last available address of the defaulter/registered owner of the motor vehicle, by granting 15 days time to settle the dues.
(5) In case, if, the defaulter/registered owner is absent or not available or not resides in the last available address and his/her present residential address is not known, the demand shall be published in the leading newspaper by granting 15 days time to settle the tax/arrears/dues/amount payable to the Transport Department.
(6) Where the amount due is not paid in accordance with the terms of the demand issued as per sub-sections (3) and (4) of this section and within the time-limit prescribed, and no arrangement for securing such amount has been entered into, to the satisfaction of the Transport Commissioner or the distrainer, who shall transmit an inventory of the property distrained, for auctioning, as may be deemed fit, so that it may be publicly sold and the proceeds of the auction shall go for the discharge of tax/arrears/dues/amount payable to the Transport Department, with the cost of distraint, if any.
(7) Distress to the withdrawn, prior to the sale, if, the defaulter/registered owner tenders payment or come forward to discharge the tax/arrears/dues/amount payable to the Transport Department, alongwith all other necessary expenses attending the distress, after his/her motor vehicle/property has been distrained, but, prior to the date of sale, the distrainer shall receive the amount so tendered and shall release the property, forthwith.
(8) The distress levied shall not be excessive, that is to say, the property distrained shall be as nearly as possible proportionate to the tax/arrears/dues/amount payable to the Transport Department.
(9) In case, the proceeds of auction is more than the dues accrued against the vehicle, excess amount shall stand forfeited to the public revenue, unless a claim to that effect is made in writing to the Transport Commissioner by the registered owner within 15 days of conduct of auction. If, the claim is found to be in order, the excess amount, after deducting the cost of auction process, shall be payable to the registered owner within 15 days of the filing of claim.
(10) If, the amount realized is less, any dues to the Transport Department, then the excess amount to be payable shall be recovered from the defaulter by auctioning other properties of registered owner as arrear of land revenue, the defaulter is known].
+ Substituted vide Act No.7 of 2020 w.e.f 07.08.2020 published in EG Pt-II No.40 dated 07.08.2020.
Utilisation of the proceeds of the tax