Section 11 in The Punjab Motor Vehicles Taxation Act, 1924
11. Recovery of an arrear of tax.
- When a person neglects or refuses to pay an instalment of tax within one month from the expiration of the period fixed for such payment, the licensing officer may forward to the Collector a certificate under his signature specifying the amount of the arrears due from the person, and the Collector on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue.
