Section 11 in The Punjab Motor Vehicles Taxation Act, 1924
11. Recovery of an arrear of tax.
- When a person neglects or refuses to pay an instalment of tax within one month from the expiration of period fixed for such payment, the licensing officer may forward to the [Commissioner] [Substituted for 'Collector' by Punjab Act No. 22 of 1993, Section 9.] a certificate under his signature specifying the amount of the arrears due from the person, and the [Commissioner] [Substituted for 'Collector' by Punjab Act No. 22 of 1993, Section 9.] on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrears of land revenue.
