Section 16(1) in The Maharashtra Motor Vehicles Tax Act, 1958
(1)Whoever,-(a)as a registered owner or otherwise, has the possession or control of any motor vehicle used or kept for use in the State without having paid the amount of the tax, [for interest,] [These words were substituted for the words 'or additional tax' by Maharashtra 22 of 1979, Section 15(a)(i).] due in accordance with the provisions of this Act in respect of such vehicle, or(b)delivers, a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or(c)obstructs any officer in the exercise of the powers conferred by clause (a) of section 15 or fails to stop the motor vehicle when required so to do by such officer under clause (b) of that section, shall, on conviction, be punished-(i)with fine which shall not be less than a sum [equal to the tax payable in respect of such vehicle for two quarters,] [These words were substituted For the words 'equal to the quarterly tax payable in respect of such vehicle' by Maharashtra 22 of 1979, Section 15(a)(ii).] and which may extend to a sum equal to the annual tax payable in respect of such vehicle; [* * *] [The word 'and' was deleted by Maharashtra 14 of 1987, Section 8(a).](ii). in the event of such person having been previously convicted of an offence under this section, with fine which shall not be less than a sum [equal to the annual tax payable in respect of such vehicle,] [These words were substituted for the words 'equal to the tax payable In respect of such vehicle for two quarters' by Maharashtra 22 of 1979, Section 15(a)(iii).] and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle; [and] [The word 'and' was added by Maharashtra 14 of 1987, Section 8(b).](iii)[ where a person guilty of an offence is a registered owner of a motor vehicle which is a [motor cycle, tricycle, [motor car or omni bus] [Clause (iii) was inserted by Maharashtra 14 of 1987, Section 8(c).] ] on which one time tax is levied under [sub-section (1C), (1D), (1E) or as the case may be, sub-section (1F)] [These words brackets. figures and letter were substituted for the words, brackets, figures and letters 'subsection (1C) or sub-section (1D) or as the case may be sub-section (1E) by Maharashtra 12 of 2010, Section 5.] of section 3, the fine shall not be less than three hundred rupees and which may extend to a sum equal to the one time tax payable in respect of such vehicle; and in the event of such person having been previously convicted of an offence under this section, the fine shall not be less than five hundred rupees and which may extend to a sum equal to twice the one time tax payable in respect of such vehicle.]
