PENALTY FOR OMISSION TO TAKE OUT LICENCE FOR ANIMALS

PENALTY FOR OMISSION TO TAKE OUT LICENCE FOR ANIMALS.—

1. (1) Every owner or person in charge of any animal liable to tax under section 260, who omits to obtain a licence, shall, on conviction be punished with fine not exceeding fifty rupees and shall also pay amount of the tax payable by him in respect of such animal.
2. (2) On payment of such fine and tax and of such costs as may be awarded, such owner or person shall, receive a licence for the animal in respect of which he has been fined and for the period during which he has been found to be in default.
3. (3) The provisions of this section shall apply to any person who having compounded for the payment of certain sum under section 263 fails to pay such sum, and the amount due for a licence shall, in such case, be taken as the amount so compounded for.