Insertion of Section 16-A

After Section 16 of the Principal Act, the following shall be inserted, namely :- "16-A. Power to produce Transport Vehicle before the Taxation Authority.- Owner of a transport vehicle on being so required by the Taxation Authority or any officer authorized in this behalf by the State Government, shall produce the vehicle for the physical verification of seats, seating layout, sleeper berths, installation of operational Air-condition unit, floor space and weight or ascertaining class of public service vehicle i.e. ordinary, express, tourist vehicle, sleeper coach, semi-sleeper coach and goods vehicle or any basic information necessary for assessment and calculation of tax."