Section 3(9) in The Punjab Motor Vehicles Taxation Act, 1924
(9)Where a transport vehicle is plied without a valid permit or in an un-authorized manner, a tax shall be levied on such vehicle at such rate, as may be determined by the Government from time to time in addition to the tax for which the vehicle is normally liable to be levied under this Act, but not exceeding the rate, as specified in the Schedule.
