Penalties imposable

A. Penalties imposable.--If any person--

1. (a) fails to obtain certificate of registration as required by section 9 of the Act for plying the motor vehicle; or
2. (b) fails to keep accounts or submit returns as provided under section 6; or
3. (c) fails to pay the tax; or
4. (d) fails to produce ticket as required under section 15; or
5. (e) fails to furnish information under section 9(5)(6), or
6. (f) obstructs any officer from making inspection under section 13, or
7. (g) contravenes any other provision of the Act or the rules framed thereunder or any order or direction made under any of the provisions or rules not specifically provided for, shall be liable, on conviction, to a fine not exceeding one thousand rupees, and when the offence is a continuing one, with a further fine not exceeding fifty rupees for each day of the continuance of the offence.

1. (2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder, except on report of the [Assessing authority] and no Court inferior to that of a Magistrate of the first class shall try any such offences.
2. (3) The offences specified in sub-section
3. (1) shall be triable summarily.