Section 9(4) in The Punjab Passengers and Goods Taxation Act, 1952
(4)If the prescribed authority is satisfied that any owner is liable to pay tax under the provisions of this Act in respect of any period but who has wilfully failed to apply for registration or to pay the tax, [or where such authority has reason to believe that the tax due has not been paid correctly] [Inserted by ibid.] the said authority may, after giving the owner, a reasonable opportunity of being heard, assess the amount of tax, if any, due from the owner, and also direct that the owner shall pay in the prescribed manner by way of penalty, a sum not exceeding [five times the amount of the tax so assessed.] [Substituted for the words, 'one and a half time the amount of tax' by Punjab Act 7 of 1965.]
