Penalties for non-payment of taxes improper declaration and obstruction

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1. (a) uses or keeps for use a motor vehicle without having paid the tax or additional tax in respect of such vehicle, or a of Ep ade = a CL) delivers a. declaration: or additional declaration wherein the particulars required by or under this Act to be therein set forth arc, not. fully and truly stated, or Tc) Gbstructs “Any officer referréd fo in Seétibn 13 in'tho exercise of his . powers under that Section. ¢ Stall Bde potishablé’ with fine which may extend to a sum equal to the annual tax’ payable; and in the: event of such person. having. .been previously convicted, of an offience. under, this Act or any Rule made thereunder, with fine; which may extend to a sym equal to twice the annyal tax, payable, in respect of such vehicle and the amount of tax ‘duc (if any) shall also be recovered: - i FUR PES OME Peialtiessst © ETRE Whoever contrayenes any of the provisions of this Act or any rules made ’ thereunder shall, if no other penalty is elsewhere provided in this Act for such contravention, be punishable with a finc which may extend to Rupees fifty in fespect of two wheeler ‘vehicles, ‘Rupees one hundred -in respect af. light vehicles. Rupees’ twohundied: in respect: of medium vehicles: and- Rupees five: hundred da wespect of heavy vehicles andy in the event of:such-person; having beem previously wonvictedrofiiaa offence under this -act ot: under - any: rules made, thereunder with! fine which mayextend to Rupees ohe hundred, Rupees twa! hirndreds Rupetsx. five hundred and Rupees one thousand respectively. ERTL ILI up| , 16. Liability . to pay arrears of Tax of person succeeding to the ownership possession or _controi of motor vehicles:— = : . 4 -(ly-Af.the tax leviable. in respect of any motor vehicle remains unpaid by- any person . liable for payment thereof and such person before. having paid. the tax -has transferred. the ownership of such vehicle -or: has, ceased to. be..in gt Possession or control of such vehicle. the person to whom: the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said ‘tax to the taxation authority,

1. (2) Nothing contained in this section shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or ceased to be in possession or control of such vehicle.