(1) Every operator of stage carriage shall, within such time and in such manner as may be prescribed, furnish to the Taxation officer a table regulation timings of arrival and departure of his stage carriage, as well as the number of single trips made in a quarter and such other particulars connected with his business, as the Taxation Officer may, by order, from time to time, require.
(2) Any alteration in the timings or particulars referred to in sub-section (1), shall be intimated by the operator to the Taxation Officer within fifteen days of such alteration taking effect.
[(3) Every operator of stage carriage shall maintain operational log book of each vehicle, in which such information as may be prescribed shall be kept. The vehicle owner or driver or operator shall produce the log book to the taxation officer on demand.]
4 Appeal 18. (1) Any person aggrieved by an order of the Taxation Officer made [under section 4, and section 12] 5 may, within thirty days from the date of receipt of such order, prefer an appeal to the appellate authority.
(2) The Appellate Authority may, after giving the appellant an opportunity of being heard pass such orders as it thinks fit.
(3) Every order made by the Appellate Authority in an appeal under sub-section
(1) shall be final.
Punishment of offences
19. Whoever contravenes any of the provisions of this Act or the rules made there under shall be punishable with fine which may extend to [one thousand rupees] 6 and for the second or subsequent similar offence, be punishable with fine which may extended to [five thousand rupees] 6 :
Provided that no court shall, except for reasons to be recorded in writing, impose a fine of less than [one thousand rupees] 6 for any such second or subsequent offence.
1. Subs. by section 16 (a) of Uttarakhand Act No. 08 of 2013.
2. Subs. by section 16 (b) ibid.
3. Omitted by section 16 (c) ibid.
4. Added by section 17 ibid.
5. Subs. by section 18 ibid.
6. Subs. by section 19 ibid.
Recovery of tax