Section 13F(3) in The Punjab Motor Vehicles Taxation Act, 1924
(3)Where a transport vehicle is plied without a valid permit or if it is in any other mariner not authorised by the permit to be plied, there shall be levied and paid to the Government further special road tax in addition to the tax payable under sub-section (1), on such vehicle at the rates as may be specified but not exceeding the rates specified in this behalf in Schedule 'A' to this Act.
