(1) Any officer of the State Government not below such rank Search and as may be notified or any Police Officer not below the rank of Subseizure.
Inspector or such other officers as may be prescribed may require the driver of any motor vehicle to stop the motor vehicle and cause it to remain stationary for the purpose of satisfying himself that tax has been duly paid in respect of such motor vehicle.
(2) Any officer referred to in sub-section (1) may enter any building or place without a search warrant to inspect any motor vehicle to verify whether tax has been paid for such vehicle.
89 The West Bengal Motor Vehicles Tax Act, 1979.
[West Ben. Act (Sections 17, 18.)
(3) Notwithstanding anything contained elsewhere in this Act, any officer referred to in sub-section (1) may seize and detain in such manner as may be prescribed, any motor vehicle in respect of which tax is due until the person liable to pay the tax,—
(a) has satisfied the Taxing Officer having jurisdiction within thirty days of the detention that the tax has actually been paid,
(b) has within thirty days of such detention paid to the Taxing Officer having jurisdiction the tax due together with the penalty to be paid for non-payment of tax within the prescribed time.
(4) On the expiry of the period of thirty days the vehicle seized and detained may be sold unless the person liable to pay tax has within a further period of fifteen days paid to the Taxing Officer having jurisdiction five times the annual tax due in respect of such class of vehicles.
Restriction
17. Any person liable to pay tax under this Act shall not use or allow on use of motor the use of any motor vehicle where he has reason to believe that the tax vehicle in token, tax receipt and permit have been forged, tampered or fraudulently certain cases. obtained.
Penalties. 18. (1) Any person who submits a false or incorrect declaration under section 5 shall, on conviction, be punishable with a fine which may extend to five hundred rupees.
(2) Any person who fails to exhibit the tax token in the manner prescribed under sub-section (2) of section 8 shall, on conviction, be punishable with a fine which may extend to two hundred rupees.
(3) Any person who wilfully fails to stop a motor vehicle when rquired to do so under sub-section (1) of section 16 shall, on conviction, be punishable with a fine which may extend to five hundred repees.
(4) Any person who fails to report change of adress under section 15 shall, on conviction, be liable to pay a fine which may extend to five hundred rupees.
(5) Any person who obstructs an officer referred to in sub-section
(2) of section 16 in the discharge of his duties shall, on conviction, be liable to pay a fine of one thousand rupees.
(6) Any person who contravenes the provision of section 17 shall, on conviction, be liable to simple imprisonment which may extend to six months or to fine which may extend to one thousand rupees or to both. The vehicle shall also be forfeited to the State Government.
90 The West Bengal Motor Vehicles Tax Act, 1979.
IX of 1979.]
(Sections 19-23.)
19. No court inferior to that of Metropolitan Magistrate or a Judicial Trial of offences.
Magistrate of the first class shall try any offence punishable under this Act.