Section 10 in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
10. Restrictions on the use of stage carriages in certain cases.
- No stage carriage [shall be used for the carriage of passengers on any road in the State] [These words were substituted for the words 'shall be used on any public road in the State', by Maharashtra 37 of 1962, Section 6.]-(a)in case any tax or penalty payable in respect thereof remains unpaid for more than fifteen days after the notice of demand referred to in section 9 has been served on the operator, until such tax or penalty is paid, or(b)in case the returns required by section 4 have not been submitted, if daily returns are required, for more than seven days, and if returns at less frequent intervals have been prescribed, for such number of time and during such period as may be prescribed, until the returns are submitted:Provided that the Tax Officer may, if the operator proves to his satisfaction that the failure to submit the returns referred to in clause (b) was not deliberate, exempt the stage carriage from the operation of that clause.
