Section 8 in The Punjab Motor Vehicles Taxation Act, 1924
8. [ Offences and Penalties] [Substituted by Punjab Act No. 22 of 1993, Section 8.]
(1)Whoever :(a)keeps in his possession or control any motor vehicle, in the State, without having paid the amount of tax due in accordance with the provisions of this Act in respect of such vehicle or keeps the motor vehicle for use without having proper licence or furnishes a declaration under Section 4 or Section 4-A wherein the particulars required by or under this Act to be furnished, are not fully and truely stated; or(b)fails to stop the motor vehicle when required to do so by the said Officer or obstructs any officer in the exercise of the powers conferred by Section 14-B, shall on conviction be punishable with fine, which may extend to a sum equal to twice the average monthly tax payable, in respect of such vehicle, or rupees five thousand, whichever is more.(2)Whenever, the Licensing Officer determines or re-determines the tax in respect of a transport vehicle under Section 7-B or in respect of an owner of motor vehicle under Section 7-C, as the case may be, which such owner was liable to pay, and has not paid, the Licensing Officer, may, after giving an opportunity of being heard, also direct that such owner shall pay in the prescribed manner by way of penalty, a sum not exceeding five times the amount of tax so assessed subject to a minimum of five thousand rupees.(3)If a person (a) fails to furnish a declaration in accordance with the provisions of this Act, or (b) furnishes a declaration wherein particulars prescribed to be therein, are not fully and truly stated, the Licensing Officer may after making such enquiry, as he deems fit and after hearing the persons, if he desire to be heard, impose on such person any tax or additional tax for such quarterly period or periods, as the Licensing Officer may find that such person is liable to pay under the provisions of this Act and may also impose a penalty, which may extend to twice the amount of the tax to which he is found liable.(4)Whoever contravenes or fails to comply with any of the provisions of this Act, or the rules made thereunder or any order or direction, made or given thereunder, in respect of tax liable on transport vehicle shall be liable to imposition of penality not exceeding five thousand rupees but not less than one thousand rupees :Provided that before imposing such penalty a reasonable opportunity of being heard shall be given to the person concerned.(5)Whoever contravenes any of the provisions of this Act, or any rules, made thereunder, and no penality is provided for such contravention, shall on conviction be punishable with a fine, which may extend to five hundred rupees and in the event of such person, having previously been convicted of an offence under this Act, or the rules made thereunder, with fine which may extend to one thousand rupees.(6)[ If air condition system, fitted in any big bus, is found to be not in working condition while plying on the permitted route, the owner or the driver thereof shall be liable to pay penalty of rupees ten thousand.] [Added by Punjab Act No. 7 of 2008, dated 18.1.2008.]
