Section 14C in Himachal Pradesh Passengers and Goods Taxation Act, 1955
14C. [ Penalties. [Sections 14C and 14D inserted vide Act No. 1 of 1997 w.e.f. 1.10.96.]
(1)Whosoever, -(a)contravenes or abets the contravention of any of the provisions of this Act or the rules made thereunder or any order or direction made under any such provision or rule; or(b)conceals the particulars of the transport of the goods or deliberately furnishes inaccurate particulars,shall, on conviction, be liable to imprisonment of either description which may extend to six months or a fine which may extend to one thousand rupee or both.(2)No Magistrate shall take cognizance of any offence under this Act or the rules made thereunder except on a complaint in writing made by an officer or authority authorized by the Commissioner, in this behalf.
