Section 16(1) in The Gujarat Motor Vehicles Tax Act, 1958
(1)Whoever,-[***] [Clause (a) was deleted by Gujarat 1 of 1971, section 4(i).](b)delivers a declaration or additional declaration wherein the particulars required by or under this Act, to be therein set forth are not fully and truly stated, or(c)obstructs any officer in the exercise of the powers conferred by clause (a) of section 15 or fails to stop the motor vehicle when required so to do by such officer under clause (b) of that section, shall, on conviction, be punished-(i)with fine which shall not be less than a sum equal to the quarterly tax payable in respect of such vehicle, and which may extend to a sum equal to the annual tax payable in respect of such vehicle; and(ii)in the event of such person having been previously convicted of an offence under this section, with fine which shall not be less than a sum equal to the tax payable in respect of such vehicle for two quarters, and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle.[***] [Sub-section (2) was deleted, by Gujarat 1 of 1971, section 4(ii).]
