Section 9B(5) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(5)If the Assessing Authority is satisfied that any owner is liable to pay tax or surcharge under this Act in respect of any period but who has will fully failed to apply for registration or to pay the tax or surcharge as the case may be, the said authority may, after giving the owner a reasonable opportunity of being heard, assess the amount of tax or surcharge, if any, due from the owner and also direct that the owner shall pay in the prescribed manner by way of penalty a sum not exceeding five times the amount of tax or surcharge so assessed subject to a minimum of five hundred rupees.
