(1) The State Government may, by notification, order the establishment of Mobile Squads for checking of the vehicles to ensure collection of the cess and prevent evasion and the Mobile Squads so established shall be under the charge of an officer of the Government, who shall be a collecting authority under this Act.
(2) When so required by the collecting authority, the driver or the person-in-charge of the motor vehicle shall stop the motor vehicle and keep it stationary as long as may be necessary, and allow the collecting authority to examine receipt or token of payment of cess paid and the driver or the person-in-charge of such motor vehicle shall also furnish such other information as may be required by the collecting authority.
(3) 1 {The driver or person-in-charge of the vehicle shall keep in the receipt of payment of cess paid, at the time of entering into the Uttarakhand State, in the motor vehicle during his stay in the State and shall present it to the collection authority when demanded.}
(4) If the driver or the person-in-charge of the motor vehicle fails to produce the receipt of payment of cess or token, as required under sub-section (3), then the collecting authority shall recover the cess at the place of inspection at the 1 {prescribed rate under sub-section (1) of section 3:
Provided that in case the Government decides to give on lease the right to collect Cess under section 4, the provisions of sub-section (3) shall not apply.} 1
(5) Notwithstanding anything contained in sub-section (4), the collecting authority may also order detention of the motor vehicle, including the goods, if any, being carried therein, for such period as may reasonably be necessary and shall allow the same to proceed only after the driver or the person-in-charge of the motor vehicle making payment of the cess and the amount of collection fee imposed under this section or furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of cess and collection fee.
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1- Subs. by section 3 (a) and (b) of Uttrakhand Act no 13 of 2016.
- 16 - Penalties 12. (1) Whosoever:-
(a) attempts to cross any barrier without compliance with the provisions of this Act, or
(b) contravenes any other provision of this Act or the rules made there under or any order or direction made under any such provision or rule, shall be liable, on conviction, to a fine which may extend to five hundred rupees.
(2) No magistrate shall take cognisance of any offence under this Act except on a complaint in writing, made by the Cess Inspector.
Bar to proceedings
13. No suit, prosecution or other legal proceeding shall lie against any person, authorised to act by or under this Act, for anything done or purporting to have been made, in good faith, under this Act or the rules made there under.
Exemptions 14. (1) No cess shall be payable and charged on the vehicles specified in column (2) of the Schedule-II for the use of any road infrastructure, subject to the conditions and exceptions, if any, set out in column (3) thereof.
(2) The State Government, after giving by notification not less than thirty days notice of its intention so to do, may by like notification, add to or delete any vehicle from the Schedule –II and thereupon the said Schedule-II shall be deemed to be amended accordingly.
(3) Every notification issued under sub-section (2) shall, as soon as may be, after it is issued, be laid on the Table of the Legislative Assembly.
Power to make rules
15. The State Government may by notification in the Official Gazette, make rules consistent with this Act, for securing the levy and collection of cess and generally for carrying out the purposes of this Act.
Validation 16. (1) Notwithstanding anything contained to the contrary in other acts., no suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority of any decree or order directing the refund of any such aforesaid cess which has been collected or paid.
(2) For the removal of doubts, it is hereby declared that- Nothing in sub-section (1) shall be construed as preventing any person-
(a) from questioning in accordance with the provisions of the said Act, the levy, collection or payment of the aforesaid cess; or
(b) from claiming refund of aforesaid cess paid by him in excess of the amount due from him under the provisions of the Act.
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- 17 - Repeal and Savings