- If any person erects, exhibits, fixes or retains any advertisement referred to in this Chapter without paying the tax due, he shall be punished with fine to be imposed by the Chairman-in-Council which-(i)may extend to an amount equal to three times the amount payable as such tax, and(ii)shall not ordinarily be less than an amount equal to one and a half times such tax:Provided that such fine shall be recovered from such person or persons as the Chairman may adjudge responsible for not paying the tax.C. Tax on carts and carriages
