Section 17(4) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(4)Whoever contravenes or fails to comply with any of the provisions of this Act, or the rules made thereunder or any order or direction, made or given thereunder; in respect of the tax leviable on a transport vehicle, shall be liable to imposition of a penalty [as may be prescribed] [Substituted vide H.P. M.V.T(Amendment) Act,2001).]:Provided that before imposing such penalty a reasonable opportunity of being heard shall be given to the person concerned.
