Provided further that the Revisional Authority shall not pass an order under this section prejudicial to any person without giving him a reasonable opportunity of being heard.

Offences Offences 20.

1. (1) Whoever-
   • (a) uses motor vehicle or keeps a motor vehicle for use without having paid the tax or additional tax in respect of such vehicle; or
   • (b) delivers in respect of a motor vehicle any declaration or undertaking wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, shall, on conviction, be punishable with fine not exceeding, for the first offence twice and for every subsequent offence, four times the amount of annual tax payable for the vehicle in respect of which the offence is committed.
2. (2) Whoever not being a person liable to pay tax drives a motor vehicle knowing or having reason to believe that the tax or additional tax payable in respect of such vehicle has not been paid shall, on conviction, be punishable for the first offence with fine which may extend to three hundred rupees and for every subsequent offence with fine which may extend to five hundred rupees.