In case of his failure to pay the penal fare, it shall be recoverable from the driver of the vehicle provided that he allowed the passenger to travel without a ticket.

Appeals Appeals.--An appeal shall lie to the appellate authority appointed by the Government in this behalf within thirty days of the passing of any order appealed against: Provided that the period may be extended for good cause shown to the appellate authority. The order of the appellate authority shall be final except as provided hereinafter. Provided that no appeal shall be entertained by such authority unless he is satisfied that the amount of tax assessed and the penalty imposed has been paid: Provided further that such authority if satisfied that an owner is unable to pay the tax assessed and the penalty imposed, may, for reasons to be recorded in writing, entertain an appeal without such tax and the penalty having been paid.