Power to suspend registration for non-payment

If a Licensing officer is satisfied that in respect of any Motor Vehicle- (a) a declaration has not been delivered in accordance with the provision of section 10 within one month of the date on which such declaration was due, or (b) any tax or additional tax payable under this Act has not been paid within one month of the date on which such tax was payable, or (c) any penalty imposed under section 15 or fine imposed under section 19 has not been paid within one month of the date on which such penalty of fine was imposed; he may, notwithstanding anything contained in the Motor Vehicle Act, 1939, (IV of 1939) or any rules made thereunder, declare the certificate of registration of such Motor Vehicle to be suspended and such certificate of registration shall be deemed to be suspended until the whole amount of tax penalty of fine, if any due in respect of such Motor Vehicle has been paid.