Penalty for certain offences

Whoever-

1. (a) uses or keeps for use a motor vehicle in respect of which the tax under this Act has not been paid, or [(b) uses a motor vehicle in contravention of the terms and conditions prescribed under the proviso to sub-section

1. (2) of section, ] 2
   • (c) delivers a declaration or additional declaration under section 8 or 9, as the case may be, wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or [(d) fails to stop and fails to keep a vehicle stationary as required under section 14 or obstructs any authority or officer in the exercise of powers under section 14 or section 15,] 3 [shall be punishable with fine which shall not be less than the composition feeleviable under section 18 and, in the event of such person having been pre-viously convicted of an offence under this Act or any rule made thereunder, with fine which shall not be less than twice the amount of fee so leviable. ] 4