Section 8(3) in The Punjab Motor Vehicles Taxation Act, 1924
(3)If a person (a) fails to furnish a declaration in accordance with the provisions of this Act, or (b) furnishes a declaration wherein particulars prescribed to be therein, are not fully and truly stated, the Licensing Officer may after making such enquiry, as he deems fit and after hearing the persons, if he desire to be heard, impose on such person any tax or additional tax for such quarterly period or periods, as the Licensing Officer may find that such person is liable to pay under the provisions of this Act and may also impose a penalty, which may extend to twice the amount of the tax to which he is found liable.
