Penalty for possession or control of motor vehicle without payment of tax and interest for incomplete and untrue declaration, etc.

16. Penalty for possession or control of motor vehicle without payment of 1[tax and interest] for incomplete and untrue declaration, etc.- (1) Whoever,-

1. (a) as a registered owner or otherwise, has the possession or control of any motor vehicle used or kept for use in the State without having paid the amount of the tax, 2[for interest,] due in accordance with the provisions of this Act in respect of such vehicle, 3[except as provided in clause (aa),] or 4(aa) brings or causes to bring a transport vehicle registered in any other State into this State without payment of tax or interest due at the Tax Collection Centre nearest to the point of entry, or]
2. (b) delivers, a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or
3. (c) obstructs any Officer in the exercise of the powers conferred by clause (a) of section 15 or fails to stop the motor vehicle when required so to do by such Officer under clause (b) of that section, shall, on conviction, be punished-
   • (i) with fine which shall not be less than a sum 5[equal to the tax payable in respect of such vehicle for two quarters,] and which may extend to a sum equal to the annual tax payable in respect of such vehicle ; 6* * *
   • (ii) in the event of such person having been previously convicted of an offence under this section, with fine which shall not be less than a sum 7[equal to the annual tax payable in respect of such vehicle,] and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle ; 8* * 9[(iii) where a person guilty of an offence is a registered owner of a motor vehicle 10* * * on which one time tax is levied under 11[sub-section (1C), (1D), (1E) or, as the case may be, sub-section (1F)] of section 3, the fine shall not be less than three hundred rupees and which may extend to a sum equal to the one time tax payable in respect of such vehicle ; and in the event of such person having been previously convicted of an offence under this section, the fine shall not be less than five hundred rupees and which may extend to a sum equal to twice the one time tax payable in respect of such vehicle ] 12[and] 13[(iv) if it is a transport vehicle, with fine which shall not be less than a sum of five times the tax payable in respect of such vehicle for contravention of the provisions of clause (aa).]

1. (2) The amount of 14[any tax and interest] due shall be recoverable as if it were a fine. 15[(3) No prosecution for an offence under clause (a) of sub-section (1) shall be commenced against any person who has paid in full the amount of tax due from him under section 3 and the interest, if any, due from him under section 8A.] 16[(4) Notwithstanding anything contained in this section or any rules made under this Act (II of 1974), no prosecution for an offence committed under clause (aa) of sub-section (1) shall be commenced against any person if such person has paid in full, a sum equal to four times the tax payable in respect of such transport vehicle.] 17[18(5) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (II of 1974) it shall be lawful for a Metropolitan Magistrate or a Judicial Magistrate of the first class to pass on any person convicted of any offence under this Act a sentence of fine as provided in clause (iii) of sub-section (1), in excess of his powers under section 29 of the said Code.]