Section 8(4) in The Punjab Motor Vehicles Taxation Act, 1924
(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.
