Section 18 in The West Bengal Motor Vehicles Tax Act, 1979
18. Penalties. -
(1)Any person who submits a false or incorrect declaration under section 5 shall, on conviction, be punishable with a fine which may extend to [one thousand rupees.] [Words substituted for the words 'five hundred rupees.' by W.B. Act 19 of 2003.](2)Any person who fails to exhibit the tax token in the manner prescribed under sub-section (2) of section 8 shall, on conviction, be punishable with a fine which may extend to [four hundred rupees.] [Words substituted for the words 'two hundred rupees.' by W.B. Act 19 of 2003.](3)Any person who wilfully fails to stop a motor vehicle when required to do so under sub-section (1) of section 16 shall, on conviction, be punishable with a fine which may extend to [one thousand rupees.] [Words substituted for the words 'five hundred rupees.' by W.B. Act 19 of 2003.](4)Any person who fails to report change of address under section 15 shall, on conviction, be liable to pay a fine which may extend to [one thousand rupees.] [Words substituted for the words 'five hundred rupees.' by W.B. Act 19 of 2003.](5)Any person who obstructs and an officer referred to in sub-section (2) of section 16 in the discharge of his duties shall, on conviction, be liable to pay a fine of [two thousand rupees] [Words substituted for the words 'one thousand rupees.' by W.B. Act 19 of 2003.].(6)Any person who contravenes the provision of section 17 shall, on conviction, be liable to simple imprisonment which may extend to six months or to fine which may extend to [two thousand rupees] [Words substiuted for the words 'one thousand rupees.' by W.B. Act 19 of 2003.] or to both. The vehicle shall also be forfeited to the State Government.(7)[ Any person who drives any motor vehicle in respect of which the tax has not been paid shall be punishable with a fine which may extend to] [Sub-sections (7) and (8) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.][two thousand rupees] [Words substituted for the words 'one thousand rupees.' by W.B. Act 19 of 2003.].(8)[ (a) Any offence punishable under this section, whether committed before or after the commencement of the West Bengal Motor Vehicles Tax (Amendment) Act, 1992, may, either before or after the institution of the prosecution be compounded by such officers or authorities and for such amount as the State Government may, by notification in the Official Gazette, specify in this behalf.] [Sub-sections (7) and (8) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](b)Where an offence has been compounded under clause (a), the offender, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offence.
