(1) (a) No motor vehicle shall be used in any public place, unless the licence granted in respect thereof under clause (a) of sub-section (3) of section 4, or under sub-section (4) of that section, is displayed on the motor vehicle in such manner as may be notified by the Government.
(b) If the licence is not so-displayed on the motor vehicle, the registered owner or the person having possession or control thereof shall be punishable with fine which may extend to fifty rupees.
(2) (a) Any officer of the Transport Department not below such rank as may be notified, or any police officer in uniform not below the rank of a Sub-Inspector, or such other officer as may be prescribed, may require the driver of any motor vehicle in any public place to stop that motor vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that a licence has been duly obtained in respect of such motor vehicle.
(b) Any person who wilfully fails to stop a motor vehicle when required to do so by an officer under clause (a) of this sub-section or resists such officer, shall be punishable with fine which may extend to fifty rupees.
6. If the tax due in respect of any motor vehicle has not been paid as specified in section 4, the registered owner or the person having the possession or control thereof shall, in addition to payment of the tax due, be liable to a penalty, which may extend to twice the quarterly tax in respect of that vehicle, to be levied by such officer, by order in writing and in such manner as may be prescribed:
12[Provided that if the lumpsum tax under this Act has not been paid, the registered owner or the person having
12. Added by Act No.15 of 1987.
Penalty for failure to pay tax.
Display of licence on the motor vehicle and duty to stop it on demand by certain officers.
[Act No.5 of 1963] 9 possession or control thereof shall, in addition to payment of the tax due, be liable to penalty which may extend to twice the lumpsum tax payable under clause (aa) of sub-section
(1) of section 4.]
13[6A. Notwithstanding anything in sections 3, 4, 5, and 6,-
(1) every registered owner, who owns or keeps in his possession or control more than two thousand motor vehicles for plying on hire or reward, shall pay in respect of all such motor vehicles, a tax at such rate, not exceeding fifteen percentum of the gross traffic earnings, as may be specified by the Government, by notification, from time to time.
Explanation:- For the purposes of this section,-
(a) the term “gross traffic earning” shall mean the total amount collected towards fares, freights, including luggage charges and any amount collected towards hire or reward by or on behalf of such registered owner, either directly or indirectly, in respect of all the motor vehicles, as may be determined in the manner prescribed;
(b) while computing the “percentum of the gross traffic earning,” the Government shall, as far as practicable, take into account the amount of tax collected for the preceding year from such owner, the changes in the rates of tax under clause (3) during the current year if any; and the approximate growth in the traffic during the current year.
(2) in order to determine the amount of tax payable under this section in any year, the registered owner shall make and deliver a declaration, within such time to such authority and in such form as may be prescribed, stating the gross traffic earning for the preceding year, together with ten percentum of such gross traffic earning and containing any
13. Section 6A with marginal heading inserted by Act No.15 of 1994.
Levy of tax on certain motor vehicles based on gross traffic earnings.
10 [Act No.5 of 1963] other prescribed particulars, in respect of all motor vehicles used or kept for use by him in the State in the preceding year;
(3) on receipt of such declaration, the prescribed authority shall, on the basis of such declaration, determine the amount of tax to be paid by such registered owner provisionally and communicate the same to the registered owner by issuing an order of provisional assessment of tax for the year within such period and in such form as may be prescribed;
Provided that it shall be open to the prescribed authority to review any order of provisional assessment of tax for the year, in any case where it is considered necessary so to do and pass a fresh order of provisional assessment of tax;
14[(4) the amount of tax provisionally determined under clause (3) shall be paid by the registered owner of the motor vehicles or any other person having possession or control thereof, to the prescribed authority in twelve equal monthly instalments, to be paid on or before the fifteenth day for the month of April and on or before the tenth day for the remaining months in the calendar year, in the manner specified in section 11.]
(5) the registered owner shall there after deliver within the prescribed time, the final declaration stating the gross traffic earning of the year and containing such other particulars may be prescribed. Such declaration shall be accompanied, by the details of provisional payment of tax paid to the prescribed authority in pursuance of the order of provisional assessment issued for the year and by such other documents as may be prescribed;
14. Substituted by Act No.12 of 2002.
[Act No.5 of 1963] 11
(6) on receipt of such final declaration, the prescribed authority shall verify the number of motor vehicles used or kept for use by the registered owner during the year for which the tax is payable, the amount of fares, freights, luggage charges and hire or rewards collected and such other particulars as may be deemed necessary and shall finally determine the amount of tax leviable at the rate fixed under clause (1), and communicate the same to the registered owner by issuing an order to final assessment of tax for the year in such form as may be prescribed;
(7) where the amount of tax is finally determined under clause (6), taking into consideration the amount paid by the registered owner or other person under clause (4), the difference, if any, that may be due shall be paid by, or refunded to, the registered owner in such manner and within such time as may be prescribed;
(8) the prescribed authority may, for purposes of this section, require the registered owner of the motor vehicle or the person having the possession or control thereof, to produce before it any accounts, registers, records or other documents or to furnish any information and examine the accounts, registers, records or other documents; and the registered owner or other person shall comply with any such requisition so made;
(9) the registered owner or other person having the possession or control of the motor vehicle who commits default in the payment of tax as required under this section, shall be liable to pay such amount towards penalty, not exceeding one fourth of the amount of the tax payable, as may be levied by the prescribed authority.]
7. Any tax, penalty or fine due under this Act may be recovered in the same manner as an arrears of land revenue; the motor vehicle in respect of which the tax, penalty or fine is due or its accessories may be distrained and sold, whether or not such motor vehicle or accessories Recovery of tax, penalty or fine as an arrear of land revenue.
12 [Act No.5 of 1963] are in the possession or control of the person liable to pay tax, penalty or fine.
8. 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 prescribed, 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 necessary for the temporary safe custody of the vehicle, until the tax due in respect of the vehicle is paid.