Section 17(1)(a) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(a)Keeps in his possession or control any motor vehicle, in the State, without having paid the amount of tax due in accordance with the provisions of this Act in respect of such vehicle or keeps the motor vehicle for use without having proper licence or furnishes a declaration under section 4 or 4-A wherein the particulars required by or under this Act to be furnished are not fully and truly stated; or