Section 17(3) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(3)If a person:(a)fails to furnish 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 taxation authority may after making such enquiry, as it deems fit and after hearing the person, if he desires to be heard, impose on such person any tax or additional tax for such quarterly period or periods, as the taxation authority may find that such person is liable to pay under the provisions of this Act and [shall also impose a penalty equal] [Substituted vide H.P.M.V. Taxation (Amendment) Act, 1999)] to twice the amount of tax to which he is found liable.
