Section 16 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
16. Procedure in case of non-payment of the tax.
(a)If the amount of the tax due has not been deposited within the time prescribed under rule 15 the Petrol Taxation Officer shall cause a notice in Form P.F., appended to these rules, to be issued and serve on the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] requiring him to make payment of the unpaid amount of tax within ten days of the date of service of the said notice.(b)Every notice issued under sub rule (a) may be given to the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] at his ordinary place or places of business or if the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] be not found on the said premises, to any person in the employ of the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.], who may be found upon the said premises, or if no such person be found, the same may be left at the said premises or affixed in a conspicuous position upon some building or erection in the occupation of the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.].(c)If the tax is not paid within the time fixed by the notice issued under sub rule (a), the Petrol Taxation Officer may, after calling upon the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] to show cause, proceed to impose a penalty under the provisions of section 9 of the Act.
