The PUNJAB MOTOR VEHICLES TAXATION ACT 1924

GOVERNMENT
OF
PUNJAB
..
DEPARTMENT
OF
LEGAL
AND.
LEGISLATIVE
AFFAIRS
The
Punjab
Motor
Vehicles
Taxation
Act,
1924
....
(PUNJAB
ACT
4 OF
1924)
{As
amended
up
to
31st
August,
2004)
)
J
I
----
---
..
Printed by
:
The
Controller,
Printing
and
Stationery
Department,
U.T.,
Ohd.
R..27-00

THE
PUNJAB
MOTOR
VEHICLES
TAXATION ACT,
1924
(Pu;,,JAB
Acr
4
or 1924)
Secuon
CONTENTS
Page
l.
Short
title.
extent
and
commencement.
3
2.
Definitions.
3
3.
Imposition
of
Tax.
5
3-A.
Retrospective
notificauon.
5
3-B.
Imposition
of
tax
in
lumpsum
on
motor
vehicles.
5
3-C.
Refund
of lax
in
certain
cases.
5
3-D. Imposition
of tax
in
lump
sum
of
four
wheeled
6
personalised
motor
vehicles,
3-F
Refund
of lax
paid
in respect
of
four
wheeled
6
personalised
motor
vehicles.
3-F.
Levy
of
special
road
tax.
7
4.
Obhgauon
of
persons
keeping
motor
vehicles
to
7
make
dee
laration
and
to
pay
tax
+A.
Obligation
to
make
declaranon
tn
respect
of
8
transport
vehicles
to
pay
special
road
tax.
...
5.
Obliganon
to
make
additional
declaration
and
to
8
pay
further
tax.
5-A.
Obligation
on
revision
of
rates
of
tax.
8
6.
Service
ot
special
notice
to
make
declaration
and
8
to
pay
tax.
7.
Grant
of
license.
9
7A
Owner
to
furnish
security.
9
'J
7-8
Maintamance
of
accounts
and
determination
of
tax.
9
,(
(i)

I I
7-C.
Re-determmauon
of
tax.
9
8.
Offences
and
penalties.
10
9
Compounding
of
offences.
TI
10.
Recovery
of
tax
or
additional
tax
imposed
under
IT
sec1100
8
or
sccuon's.
11.
Recovery
of
on
arrear
of
tax.
11
I
1-A.
Payment
of
interest.
11
11-B.
Power
of
Licensing
Officer
to
recover
tax,
12
interest
and
penalty
11-C
Liability
of
transferee
of
vehicles.
12
12.
Appeals.
l3
12-A
Revison.
13
13
Refund
and
exemption.
14
j
4.
Bar
lo
junsdrction
of
civil and
crimmal
courts
in
14
matters of
taxations.
14-A.
Cogrugence
of
offencess.
14
14-B.
Power
to
slop
search
and
seizure.
14
14-C.
Tax
payable
by
dealer
or
manufacturer.
15
15
Power of
State
Government
to
make
mies.
15
16
Delegation
of
power.
16
(ri)
.
.,

(PUNJ,\B
AC1
4
OF
1924)
1TUE
PUNJAB
MOTOR
VJi:lllCLESTAXATlON
ACl?
1924
[Received
the
assent
of
the
Governor
of
the
P1111jab
011
the
25th
November.
192./,
antl
that
of
tile
Gol'er11or-Ge11eral
on
the
25th
Ja1111ary,
1925,
and
was
first
1publ?J,eJ
in the
Punjab
Gazelle
of
the
JOtlt
January,
1925.J
4
Amended by
the
Adaptauon
or
Laws
('nurd
Amendment)
Order,
1951.
>Amended
by
Punjab
Act
14
or
1954.
Amended
by
the
Indian
Indepen­
deuce (Adaptation
of
Bengal
and
Punjab
(Acts)
Order,
1948
G
G.0
.
.lO).
Amended by
the
Adaptation
of
Laws
Order.
1950.
•
Amended
by
1he Punjab
Act
2
or
19-10
Amended
t,y
the:
Government
of
lodia lAdapu11ion
of
Indian
Laws)
Order.
1937.
'Amended
Pun1ab
Acl
IO of
I
925
Whelhcr
repealed
or
otherwise
affected
by
kgislauon
J
1nC
Punjab
Motor
Vehicles
T3)(3IIOO
Act,
1924.
Short
utle
2
·1
No
1.
For
S1:11ement
or
ObJetts
and
Re3S01\S,
see
P11njall
Ga:rtle,
192-1.
Part
I,
pages
64-65
tor
Select
Comm111e:e·s Report.
:s1.'I!
Punjab
Gau11e,
l!.'<t110Td1no.ry,
1924,
pages
13-20,
for
proc:ecdmgs
m
Council see
PunJab
Lc:g1sl1111ve
Council
Debates,
Vol
VI,
pages
372-79,
nnd
S74
and
Vol
VII,
pages
309-16
311d
332-39.
2. See
Punjab
G11:tflt,
1925,
Pan
1,
pages
60
65
3
For
S12ten1C11l
or Objects
and
Reasons,
see
Pull)ab
Gmett«:
\
925.
Extraordm:IT)',
p:agc
72,
and
for
Proceedings
in
Council
iu
Punjab
Lcgislatsvc
Council
Debates,
Volume
Ylll-B
pages
1298
99
4 F<•r
Stntcnll!nt
of
ObJcCts
and
Rnsons,
see
Punjnb
Gazelle
1940,
Extraordinary,
page
200,
snd
for
Proceedings
m
Assembly
s??
Punjab
Lc:gisliitive
Ass.:mbly
Debates,
Volume
XL
P.
5S7.
and
Volume
XI-A
pages
270--93
and
JM-89
..
5.
for
S1a1ement
of
ObJC:ClS
.md
Reasons,
see
Punjab
Government
Gozeu«.
(13x1T111.mlinury),
19S4,
page
278
:,-
Year
1924

4
Whether
repealed
or other
affected
by
legislallon
'Extended
Lo
Pepsu
Terrin
PunJab
Act,
S
of
1957
'Amended
by
Punjab
Act
.30 of
J
>Amended
by
Pun1ab Act 5
of II)
'Amended
by
PunJat,
Act 32
or
I
$Amc:nded
by
Punjab
Act
25
of
I
•Amended
by
Punjab
,\ct
25
of
I
\\meoocd
by
PunJ11b
Act
4
of
19',
'Amended
by
PunJab
Act
24
of
I?
'Amended
by
Punjab
Act
9
of
19,
1°Amcnded
by
Punjab
Act 13
of I
11
Amended
by
Pwl)ab
Act 17
of I
"Amended
by
Puajab
Act I
of
19:
1>An1cncled
by
PunJ:ib
Act
12
of
I'
••Amended
by
Purgab
Act
22
of
I
1
rsa\mcnded
by
Punjab
Act
12
of21
11AmmJecf
by Pumab
Act
7 or
201
2
J
Shon
title
The
PunJab
Motor.
Vehicles
Taxation
Acl
\924
2
No.
4
Year
1924
I
for
Staremem
of
Objects
and
Reason's,
Jet".
/>11nj,1b
Gm,'f!rnm!'nt
Go..,rf/e
(Exrrnoni
1951,
page
339
2.
For
Sta1cmcm
of
Objects
and
ReDSon·?.
,,.,.
Punjnb
GovernmeJ1t
Cnzeite
(Extr.aord
1961,
page
I J
11-12
3.
For
Statctlll!nl
of
Objects
and
Rc::ison's,
u?
Punjab Governmenr
Gazett«
(E1m:aord
l
936,
JY.18C
199
4.
F'or
Suitcmcnt
of
Objects
and
ReilS()n's,
stt
Puninh
Gm-rnimcnt
G11u:11r
(Extmord
J
963,
page
1164
S. For
S1atemcnt
of
ObJcclS
and
Reason's,
set.
P,.,nJnb
Gov,:rnml'nt
Gozc11e
(?trnord,
1964,
page
915-37
6.
For
Statement
of
Objects l!lld
Re?n·s.
tf't'
P11njob Go,-ernmo:nt
Gn=e1te
(E"1raord1
I
965,
page
1130.
7.
For
Sta1cmen1
of
Objects and
Rel.Son's.
see
Prm1nb
Governmem
Gn?ltte
(E,nraordi
1971,
page
70.
8
For
Statemeru
of
Objects
and
Reason's,
see
P1111)nb
Go,·,,rnmcnr
Gnume
CE.xlrllordi,
1974
pngc
1746.
9
For
Statement
of
ObJCCIS
and
Reason's,
see
Pmynb
Go1v,r11ment
Gareu«
(Extrnordi1
1973,
page
284
IO
For
Statc:mcnt
of
ObJC:ClS
and
Reason's.
sec
P1t'!}ab
Govenrmt.'11t
Gozettr
(.E:ttraordu
daled
the
Jrd
February.
l91U
page
182
11
For
SU1tm1tn1
or
ObJects and
Reason's,
see
Punjab G1mm1mcn1
(,a::e((e
ll:xtr.1ord1r
1l:11cd
the
30th
August, 1983,
page
I 044
12.
For
Siatement
of
ObJccL? :ind
Rc:ison's.
sl.!e
Pun1nb
Gon:mmt'nt
Gtn.ette
(E!\traordfo
cblcd
the
15th
December,
1986.
page
14)).
lJ
For
Satement
or
OhJC:CIS
:ind
Reason's,
see
Pun.Job
Gowr,,mcnt
Gn;e11e
(Extruordin
doled
Ille
21st
December,
1992,
p:igc
2268
14
For
Statement
or
ObJC<'ts and
Rcasoo's.
see
P11111,1b Go,wnmt11t
Gnu11e
(E.xtraon:hn
daatd
the
Sth
Apnl,
1992,
page
824
1:'i
For
StatCll'lc:'nt
of
ObJtXIS
and
Rcu!ln's,
tf'i'
P11ninh
(;m,,,11me11r
G"::l'fte
(Fxtraordtn:
daacd
the
9th
MJrch.
2000,
page
I
98,
16.
For
Sto1emcn1
of
Ob;ects and
Reason's,
SIY
J>11,1Jnf>
Go11•r,1111en1
Gn.r((e
(Eitlrnord1111
datel.l
ahc
191h
Morch.
2001
page
Sil
I
I
I
I
I
t
I
I
1..J

3
,
,·
J[(a)
"Commissioner"
means
the
State
Transport
Commissioner,
Punjab
and
includes
any
other
officer
appointed
by
notification
in
the
Official
Gazette
1Jl
tlus
behalf
by
the
Government;
(aa)
"Government"
means
the
Government
of
State
of
Punjab
in
the
Department
of
Transport.]
?r(a1)
"four
wheeled
personalised
motor
vehicle"
means
a
four
wheeled
motor
vehicle
other than
a
transport
vehicle,
omni
bus,
road
roller,
tractor,
motor
cycle
or
invalid
carriage.]
J.
( [J
The
Act
may
be
called
the
Punjab
Motor
Vehicles
Taxation
Act, Short
ulle, extent
and
eommence­
menr,
(1)
11
extends
to
2lPunjab.]
{3)
1t
shall
come
mto
force
on
the
Ist
day
of
April,
1925.
2.
ln
this
Act
unless
there
is
anything
repugnant
an
the
subject or
?ream "invalid
carriage" means
a
motor
vehicle
the
unladen
weight
whereof
does
not exceed
JOO
kilograms
and
\\
hich
ts
specially
designed
and
constructed,
and
not
merely
adapted,
for
the
use
of
a
person
suffering
from
some
physical
defect
or
disability,
and
used
solely
by
or
for
such
a
person;J
6[(a11i)J
"licensing
officer"
means
7[a
person]
appointed
by
the
'[State)
Government
to
perform
the
duties
and
exercise
the
powers
im­
posed
or conferred
upon
a
licensing
officer
under
this
Act
.
1924.
An
Act
to
impose
a
tax
on motor
vehicles
in
'[Punjab].
Whereas
1l
rs
expedient
LO
impose
a
tax
on
motor
vehicles
10
'[Punjab]
and
whereas
the
previous
sanction of
the
Governor-General
under
sub-section
{3)
of
secuon
80-A
of
the
Government
of India
Act
has
been
obtained;
ti
is
hereby
enacted
a.s
follows -
context
1.
Subs111u1cd
for
the
wo1d
..
E.ist
Punjab"
hy
A1hp1ation
laws
(Ulrd
Amendment)
Order,
1
'>51
2
Subsututcc.1
for
1he
words
··wt
Pun1nb"
the
Adaptarion
of
lows
Order, 1950
3
Inserted
by
Punjeb
Act
22
of
1993,
seeton
2.
•l.
Inserted
by
Pun1ab
Acl 12
of
1993,
?ecton 2
S
Inserted
by
Punjab
Act 11
ot
1987
secuon
2.
6
Releuered
11s
"{a
111)"'
by
Punjab
Act
22
ul
1993.
section
2.
1
S11b?111u1ed
for
the
word
"an
officer''
by
Punjab
Ac!
JO
of
1961,
Seeton
2
8.
Subs111uu:d
tor
rhc
words
"Provincial"
by
Adaptation
of
Laws
Order.
195Q

4
1[(a1v)
"motor
cycle"
means
a
two
wheeled
motor
vehicle,
inclusive
of
any
detachable
side-car
having
an
extra
wheel
attached
to
a
motor
vehicle.]
•
··registra?wn··
means
the
registralton
of
a
motor
vehicle
under
the
prow,ions
of
the
Motor
Vehicles
Act,
1939
(Central
Act
-t
of
1939);)
(c)
?[(cc)
1[/bi)
"owner"
for
the
purpose
of
transport
vehicle
means
the owner
of
a
transport
vehicle
in
respect
of
which
a
perrrut
has
been
granted
or
countersigned
under
the
provision
of
the
Motor
Ve-
hicles
Act.
1988,
and
mcludes-
(a)
the
holder
of
a
pemut
in
respect
of
such
vehicle
includ­
ing
the
holder
of
a
goods
carnage
permit
for
carriage
of
goods
for
or
10
connection
with
a
trade
or
business
carried
on
by
the
permit
holder;
(b)
any
person
for
the time
being
mcharge
of
such
vehicle;
(c)
any
person
responsible
for
themanagemcnl
otihe
place
of busmess
of
such
owner;
and
(d)
Governrnent
or
a
Corpornnon
established
under
the
Road
Transport
Corporation
Act,
1950,]
·'prescnbcd"
means
prescnbed
by
rules
made
under
this
Act
;
.
2[(a")
"m1111
bes"
means
a
stage
carriage
having
the
capacity
to
carry
not
more
than
thirty
passengers
excluding
the
dnver
and
the
conductor;
1
(b)
"motor
vehicle''
inc:ludes
a
vehicle,
carriage:
or
other
means
of
conveyance
propclleJ,or
which
may
be
propelled.
on
a
road
by
electncal
or
mechnmcal
power
either
entirely
or
partially;
(d)
S[(e)
\
\
\
•
I
"tax"
means
the
mx
imposed
under
this
Act
;
"token"
means
a
ticket
to
be displayed
on
a
motet
vehicle
as
an
mdicauon
that
the tax
levrablc
thereon
has
been
duly
paid
or
that
no
tax
is
payable']
6[(1)
the
words
and
expressions
used
in
this
Act
but
not
defined
and
defined
in
the
Motor
Vehicles
Act,
1988
(Central
Act
59
of
1988),
shall
have
the
meaning,
respccuvely,
ass1gned
to
them m
that
Act.]
I
Subs111u1cd by
Pu11111b
Acr
12
of
2000,
section
2.
2.
Inserted
by
Pun1ab
Acl
:U
of
1993.
secnon
2
.
.l
Inserted
by
PunJab
Act
ibid,
?ccuon
2
4 Inserted by
Punjllb
Acl
I
of
19117,
secncn
2.
,,
S.
tnsened by
Punjab
Act
2 ol
1940,
seeuen
2.
f
6
ln?erced
by
PunJnb
Acl
12
of
1993.
section
:?.

lmpos111on
of
II\'(
Rctro?pc:ttivc:
non
fiaal
;on
'{(3-A)
(
..
Rehmd
of ta>,.
in
cc:rtam
c11ses
Jmpo?111on
of
1111t
in
lump
sum
011
motor-cycles
I.
Suhsututetl
for
the
v.anl
..
the
rate
spcc1f1cd
,n
\ht
Schedule
lo
1h1s
,t,c1··
by
PunJ3b
A.:t
\4
of
t9S4.
2
Sub$1ilutcd
for
the
word
"rupc:?s
t\wn1y
thousand"
by
Punpb
,\cl
ll
of
198\.
section
2
J
,\dJed by
PunJab
t\c:I
9
of
1975,
scc11011
2
I
tn?r1cd
by
PunJab
Acl
13
of
1981,
,ect10?
5
IMc:rtcd
by
Puniab
Act
12
ot
2000.
secuon
l
=..:.-----
Not'-v1thstnndt.ng
anytlung
contained
in
this
Act,-
(1)
a
not.ificaLion
wider
section
3
may
be
issued
so
as
to
be
e
ffecttve
on
and
from
the
commencement
of
the
Pun
Jab
Motor
Vehicles
Ta."<allon
(Amendment)
Act,
1981.
(ii)
the
tax.
payable
by
virtue
of
notiCication
referred
to
m
clause
(i)
for
the
quarters
commencing
on
the
1st dny
of
October.
1980,
and
the
1st
day
of
January.
!981,
may
be
paid
within
a
period
of one
month
from
the
date
of
publication
of
that
no11ficat1on.]
·[(3-B)
Notwithstanding
anything
contained
in
section
3,
on
and
fro:n
the
courrncncement
ot
the
Punjab
Motor
Vehicles
Taxation
(Amendment)
Act,
2000.
tax
on
a
motor
cycle
sbn\1
be
leviable
in
lump
sum,
as
may
be
notified
by
the
State
Government
on
the
basis
of
the
price
of
the
motor
cycle,
subject
to
the
maximum
of ten
per
cent
of
the
value
of
the
motor
cycle.
(3..C)
Where
an
owner
of
a
motor
cycle
m
respect
of
which
tax
hos
been
paid
in
lump
sum
under
section
3-B.
ceases
to
be
U1e
resident
of
the
State
of
Punjab
and
takes
alongwith
lum
such
motor
cycle
or
if
the
ownership
of
the
motor
cycle
is
transferred
to
a
person
having
residence
outside
the
State
of
PunJab.
then
parual
refund
of
the
lump
sum
tax
so
paid,
shall
be
allowed
as
hereunder
specified
:-
5
3.
(I)
A
tax
shall
be
lev,able
on
every
motor
vehicle
in
equal
inslalments
for
quarterly
periods
commenc1ng
on
the
first
day
of
Apnl,
the
first
day
of
July,
••
the
first
day
of
October
and
the
first
day
of
January.
at
'[such
rates
not
exceed­
ing
1[rupces
thirty-fi-.e
thous:.m<ll
per
velucle
for
a period
of
one
year,
as
the
State
Government
may
by
notification
direct:
Provided
that
anv
broken
period
in
such
quarterly
penods
shall,
for
the
purpose
of
levying
the
tax.
be
considered
as
a
full
period
.
1tProvided
further
that
in
the
case
of a
motor-vehicle,
registered
in
any
State,
other
than
the
State
of
PunJab.
which
is
brought
in
the
State
on
the
basis
of
a
temporary
pemut
granted
under
section
62
of
the
Motor
Vehicles
Act,
1939
(Central
Act?
of
1939).
tax
shall
be
leviable
for
the
penod
of
ducuhon
of
the
temporary
permit
on
fortnightly
basis
and
any
broken
penod
of
a
fortmghl
shall,
for
the
purpose
of levying
the
tax,
be
considered
as
a
full
fortnight.)
(2)
The
tax
shall
be
paid
upon
a
hcensc
to
be
taken
out
and
paid
for
under
the provisions
of
thrs
Act
by
the
person
who keeps
the
motor
vehicle
for
use.

6
Senal
Duration
of
use
after
the
No.
date
of
registration
of
motor cycle
1.
Less
than
three
years.
2.
Three
years
or
more.
but
less
than
Silt
years.
3.
S1x
years
or
more,
but
less than
rune
years.
4.
Nrne
years
or more
Amount
of
refund of tax
on
motor
cycle
Sixty
per
cent
of
the
amount
of
tax
already
paid
under
secnon
3-B
Forty
per
cent
of the
amount
or
tax
already
paid
under
section
3-B.
Twenty
per
cent
of the
amount
of
tax
already
paid
under section
3-B
Ten
per
cent
of
the
amount
of
tax
already paid
under
section
3-8.
lmpos,1ion
of
1:1, m
lump
sum
un
four
wheeled
personalised
motor
vehicles
R1:fund
of
tax
p:iiJ
'"
respect
of
four
wheeled
personatised
motor
vehicles
(3-D).
Notwuhstaading
anything
contained in
section
,.
on
and from
the
commencement
of the
Punjab
Motor
Vehicles
Taxation
(Amendment)
Act,
2000,
tax
on
a
four
wheeled
personalised
motor
vehicle shall
be
leviable
in
lump-sum,
as
may
be
notified
by
the
State Government
by
nouficauon
on
the basis
of
the
price
of
the
four
wheeled
personalised
motor
vehicle,
subject
to
the
maximum
of
ten
per
cent
of the
value
of
such four
wheeled
personalised
motor
vehicle.
(3-E).
Where
an
owner
of
a
four
wheeled
personalised
motor
vehicle
iu
respect
of
which tax
has
been
paid
m
lump
sum
under
section 3-0.
ceases
to
be
the
residenl of
the
State of
Punjab
and
takes
alongwith
him
such
four
wheeled
personalised
motor
vehicle
or
if the
ownership
of
the
four
wheeled
personalised
motor
vehicle
ts
transferred
to
a
person
having
residence
outside
the State
of
Punjab,
then
partial
refund
of
the
lump
sum
tax
so
paid.
shall
be
allowed
as
hereunder
specified
:-
Sena
I
Duration
of
use
after the
Amount
of refund
of
ta."<
No
date
of
registration
of
lhe on
four
wheeled
personalised
four wheeled
personalised
motor
vehicles
motor
vehicle.
Less
than
three
years.
Sixty
per
cent
of
the
amount
of
tax
already
paid
under
section
3-0
2.
Three
years
or more,
Forty
per
cent
of
the
amount
of
but
less
than
six
years.
lax
already
paid
under
section
3-D
3.
Six
years
or
more,
but
Twenty
per
cent
of
the
amount
of
less
than
nine
years.
tax
already
paid
under
section
3-D
4.
N
me
years
or
more.
Ten
per
cent
of the
amount
of
tax already
paid
under
section
3 -D
J
•

7
Levy
of
special
ro,ld
tu
11\scrt?d by
Pun111h
Ac1
22
of
1993.
section
3.
•
Obhgiitiol\
of
pC'rsons
\e?p1ng
mutor
vehicle?
to
make
decl
..
rnt1on
:Ind
10
p&y
13?
(3)
Every
person
who
owns
any
motor
vehicle
which
is
let
for
hire,
shall,
for
the
purposes
of
this
Act,
be
deemed
LO
be
the
person
who
keeps
the
motor
vehicles
for
use
1{3-F
(1)
In
o.ddmon
to
the
tax
levied
under
section
3,
on
and
from
the
commencement
of
the
Pun
Jab
Motoc
Veluclcs
Taxalion
(Amendment)
Act,
l
993,
and
subJCCl
lo
the
rules
made
by
the
Government
under
this
Act,
there
shall
b?
levied
and
paid
to
the
Government,
a special
road
tax
on
transport
vehicles
at
th<?"
rates
as
may
be
spect
fled
by
the
Government
but
not
exceeding
the
rates
specified
in
Schedule
'A'
to
this
Act.
(2)
The
rates
of
the special
road
tax
as
may
be specified
under
s11bi
section
(1),
m
respect
of
stage
carriages
shall
be
apphcable
to
and
charged
on
thj
onnre
distance
permitted
to
be
covered.
(3)
Where
a
transport
vehicle
is
plied
without
a
valid
permit
or
rf
it
is
in
any
other
manner
not
authonsed
by
the
pemut
to
be phed.
there
shall
be
levied
and
paid
to
the
Government
further
special
road
tax
rn
addition
to
the
tax payable
under
sub-section(/),
on
such
vehicle
at
the
rates
as
roay
be
specified
but
not
exceeding
the
rotes
spcciiied
in
tuis
behalf
m
Schedule'
A'
to
trus
AcL
(4)
Where
a
transport
vehicle
registered
in a
State
other
than
the
State
of
PunJab,
enters
the
State
of Punjab,
the
special
road
tax
shall
become
chargeable.
on
such
entry
in
the
ptescribcd
manner.
Expla11ation.-For
the
purpose
of
special
road
tax
levied
under
this
Act,
transport
vehicle
shall
mclude
non-tranSPOn
vehicle
when
used
as
transport
vehicle by
the
owner]
4.
(/)
Every
person
who keeps
a
motor
vehicle
for
use
shall
fill
up
and
sign
a
declarauon
m
the
prescnbed
Iorrn,
slating
the pres<'ribed
particulars,
Md
shall
deliver
the
declaration
as
filled
up
and signed
by
him
to
the
ucensmg
officer
before
the
30th day
of April,
1925
or
if
such
pcr<;on
commences
to
keep
the
motor
vehicle
for
use
ofter
the
10th
day
of
Apnl,
1925
then
before
the
exp1rat1on
of
21
days
from
the
da)
of
his
conunencmg
to
keep
the
motor
vch1dc
for
use,
(2)
The
tax
to
which
be
appeius
by
such
declaration
to
be
liable
shall
be
paid
by
U1e
person
keeping
the
motor
vehicle,
if
for
the
first
quarterly
period
before
the
30th day
of
April,
if
for
the
second
quarterly
period
before
the
31st
day
of
July,
if
for
the
third
quarterly
period
before
the
31st
day
of
October,
and
tf
for
the
fourth
quarterly
penod
before
the
31st
day
of January:
Provided
that
if
such
person
commences
to
keep
the
motor
vehicle
for
use,
after
the
I
0th
day
of
April.
1925,
he
shall
pay
the
first
mstahnent
due
before
the
expiration
of
21
days
from
the day
of
his
commencing
to
keep
the
motor
vehicle
for
use.

===?-=----=
-
8
(2)
Toe
special
road
tax payable
under
section
3-F
in
respect
ofa
tran!'"OOrt
vehicle
shall
be
paid
in
the
prescribed
manner
·
Provided
that
unless
the manner
is
prescnbed.
the
amount
of tax payable
quarterly
and
monthly
shall
be one
fourth
and one
twelfth.
respectively,
of
the
annual
rates
of
tax
specified
in
Schedule
'A'
to
this
Act
referred
to
in
section
3-F)
5.
Whenever
any
person.
who
has
delivered
a
declarauon
under
·(scct10n
4
and
4-A)
becomes
hable
to
an
addiuonal
tax
by
reason
of
hrs
keeping
o
greater
number
of
motor
vehicles,
for use
than
he
has
slated
in
the
declarauon
or
by
reason
of
any
change
in
the
character
of
any
motor
vehicle
kept
by
him
for
use,
he
shall
fill
up
and
sign
an
add1ttonal
decla.ratton
specifying
with
reference
to
such
liability
the
particulars
required
under 1[sect1on
4
and
4-A)
Such
person
shall
deliver
the
ado1t1onal
declaration
so
filled
up
and
signed
and
pay
such
add1honal
tax
as
by
the
last
mentioned
declaration
appears
to
be
payable
by
him
to
the
licensing
officer
before
the
exp1rauon
of
2 l
days
from
the
day
of
lus
becoming
so
liable
as
aforesaid
·
Provided
tbal
when
paymcnl
is
made
of
additional
lax by
reason
of
any
change
in
the
character
of
any
motor
vehicle,
an
allowance
shall
be
made
for
the
U1X
already
paid.
1[(5-A)
11
as
a
result
ofrev1s1on
ofrale
of
U\X
as
may
be
specified
under
section
3
or
section
3-F.
a
motor
vehicle
or
a
transport
vehicle,
as
the
case
may
be,
in
respect
ofwh1ch
tax
has
been paid.
bi:comes
liable to
tax
al a
high
rate,
the
owner
or
any
person
having pol>sess1on
or
control
of
the
motor
vehicle
or
transport
vehicle,
as
the
case
may
be,
shall,
within
the
time
allowed
for
pa?ent
of
tax
for
the
following
year
or quarter
or
month
thereof,
as
the case
may
be.
pay
add1tionol
ta."<
of
a
sum
which
is
equal
to
the
dt
ITcreuce
bt!tween
the
tax
already
paid
and
the
tax
which
becomes
payable
at
the
higher
rate
due
to
such
revision
m
respect
of
such
vehicles
for
the
remainder
of
the
complete
current
month
of
the
quarter
or
the
year,
as
the
case
may
be,
and
the
licensing
oflicer
shall
not
issue
a
fresh
token
in
respect
of
such
vehicle
until
such
umoU!'ll
of tax
bas
been paid.]
6.
The
licensing
officer may
direct
a special
notice
to
be
served
upon
any
person
requuing
such
person
to
ult
up.
sign
and
deliver
to
the
officer
named
in
such
notice,
a
form
of
declnrnlion
to
be
left
with
such
nouce,
stattng
whether
such
person
is
or
IS
not
liable
to
the
payment
of
any
ta.'<
and
lo
pay
the
tax
to
1(4-A
(I}
In
respect
of
a
transport
velucle
an
owner
shall
also
be
required
to
make
declaratton
in
the
prescribed
form
staling
the
prescribed
particulars.
Service
of
$1)(.'Cio.l
OOllC:C
lo
m4lcc
d?t.larauon
aml
10
pay
tax.
Obligation
on
revision
of
rates
of
t:ix.
Obligation
10
malcc
additional
d?ct:iralion
and
lo
pay
rurthcr
13)(.
Obl1gJ1ion
10
m:1kc
dccln.ra1ton
111
respect
ol
tr:insporl
vehicles
10
pay
special
road
rex
?
\
\
\
I
'
l
ln?cneJ by
the
/\ct
PunJ3b
Acl
22
of
1993.
secuon
.i.
2
Subslltutcd
for
the
wort!
"preceding
?ecuon" by
the /\cl
1bl1l.
section
S
3
lnscflc:d by
the
Act
ibid.
section
6
...

9
I.
Substituted
by
Puniab
.t\ct
22
of 1993,
section
7.
which
he
appears
by
such
uccl3ration,
to
be
liable
co
the
person
named
therein
before
the
expiraflon
of
14
days
from
the
date
of
the
service
of
such
special
•
Re-dt:termina­
uon
of
tax
lllX,
M;11ntena11ce
of
:u:counts
and
dctcnmnahon
of
7-C.
(/)
If
m consequence
of an
information.
the
licensing
officer
discovers
that
the
tax
due
from
the
owner
bas
been
under
determined
or
escaped
dt:tcrminauon
in
any
year.
the
hcensmg
officer,
may,
at
any
time,
within
ten
years
following
the
close
of
the
year
for
which
re-determination
is
to
be
made
7.
Every
licensing
officer
shall
grant
and
deliver
to every
person
who
Giant
ut
license
pays
to
him
the
first
instalment
of tax
due,
a
license
in
which
shall
be
specified
the
particulars
of
the
tax
paid,
with
any
other
particulars
that
may
be
prescribed.
The
hcense
shall
be
dated on
the
day
of
granting
the
same
and
shall
expire
on
the
3 l
st
day
of
March,
next
follow
mg.
1[7-A.
(
J)
The
licensing
officer,
for
the
proper
realisation
of
tax
levied
Owner
tu
f11m,sh
under
ihis
Act,
shall
after
giving
an
opporturuty
ofbeing
heard,
require
any
owner
security
of
the transport
vehicle
to
deposit
as
security
an
amount
not
exceeding
fifty
thousand
rupees
m
the
prescribed
manner
where
such
an
owner
makes a
default
in
the
payment
of
tax
under
this
Act
for
a
conuouous
penod
of
two
months
or
more.
(2)
Where
the
security
furnished by
an
owner
of a
transport
vehicle
under
sub-secuon
(
I)
is
in
the
form
of
a surety
bond
and
the
surety
becomes
insolvent
or
ts
otherwise
iucapac1tated
or
dies or
withdraws,
such owner
shall
wilhm
fifieen clays
of
the
occurrence
of
any
of
the
aforesaid
events.
inform
the
licensing
officer
and
shall
within
thirty
days
of
such
occurrence,
furnish
a
fresh
surely
bond
(3)
1111::
licensing
officer
may,
by
an
order
in
writing
for
good
and
sufficient
cause
and
alter
giving
the owner
a
reasonable
opportunity
of
being
heard,
forfeit
the
whole or
any
part
of
the
security
furnished
by
such
owner
for realising
any
amount
of
tax,
interest or penalty
payable
by
him
under
tlus
Act.
(4)
Where
by
reason
of
an
order
under
sub-section
(3),
the
sccuruy
furnished
by
such
owner
ts
rendered
msulficient,
he
shall
make
up
the
deficiency
in
such
manner
and
withm
such
tune
as
may
be
prescribed.
(5)
The licensing
officer
may,
on
an applicauon
by
such owner
release
the
security
furnished
by
him or
any
part
thereof,
if
the
same
is
no
longer
required
to
be
retamed
for
the
purposes
of
this
Act
7-B.
(/)
A:n owner
of
a
transport
vehicle
may
be
required
to
maintam
such
accounts
as
may
be
prescribed
and
to
submit
the
same
to
the
licensing
officer
as
and
when
required.
(2)
If
the
licensing
officer is
satisfied
that
tax
has not
been
correctly
paid
or
the
owner
bas
not
furmshed
declaration
as provided
m
sub-section
(1)
of
section
4-A
or
has
given
inaccurate
particulars
in
the
declaratton,
he
shall.
after
grving
the
owner
a
reasonable
opportumty
of
being
heard,
proceed
to
determine
the
amount
of
tax
due
and
recover
the same.
no
ace.

,
10
I
?-
(2)
The
hceos;,,g
omccr,
may,
al
any
time,
w1lhlll
one year
from
the
dale
of
any
order
passed
by
him
and
subject
lo
such
conditions
as
m<1Y
be
preso<1bed
rectify
any
clerical
or
orilhmetical
error
apparent
from
ihe
record.]
?
and
after
g,ving
the
owner
a
reasonable
opportumly
in
lhe
p,escnbed
manner
of
being
heard,
proceed
to
re-deterrrnne
the
tax
payable.
(b)
fails
to
step
the
motor
vehicle
when
required
to
do
so
by
the
said
officer
or
obstructs
any
officer
Ul
the
exercise
of
the
powers
conferred
by
section
14-B,
shn\\
on
conv1cuon
be
punishablE:
with
floe,
wtuch
may
extend
lo
a
sum
equal
lo
twice
the
average
monthly
Lax
payable,
in
respect
of
such
vehicle,
or
rupees
five
Lbousanc\,
whlchever
,s
more.
(a)
keeps
in
his
possession
or
control
any
motor
vehic\e,
in
the
State,
without
having
paid
the
amount
of
tax
due
in
accordance
with
the
prov1s1ons
of
this
Act
m
respect
of
such
vehicle
or
keeps
the
motor
vemc\e
for
use
without
having
proper
licence
or
furnishes
a
declaration
under
section
4
or
section
4-A.
wherein
the
particulars
requued
by
or
under
this
Act
to
be
furnished,
are
not
fully
and
tntely
st.ated
;
or
1{8.
(1)
Whoever-
/JJ
If
a
person
(al
fails
to
furmsh
a
declarauon
in
accordance
with
the
proV1sions
of
this
Act,
or
(b)
fu,rushes
a
declarauon
wherein
particulars
prescribed
10
be
tbetei,.,
are
not
fully
and
uuly
stated,
the
hcens,ng
officer
may
after
malung
such
enquiry,
as
he
deerns
61
and
afte,
heating
the
person,
if
he
desim
10
be
beard,
onposc
on
such
person
any
tax
or
odd1nnnal
tax
for
sucb
quarterly
period
or
periods,
as
the
hcens;ng
officer
may
[Ind
that
such
person
IS
bable
to
pay
under
uie
p,r,v,s1ons
of
this
Act
and
n,ay
also
impose
a penalty,
which
may
c<1end
to
twice
th•
aJOount
of
the
tax
to
which
he
,s
found
hable.
y
t.
lnset1cJ
by
l'unjab
/\cl
22
of
I
993.
section
R.
(2)
Whenever,
the
\itcnsing
officer
determines
or
re-determines
the
tax.
in
respect
of a
transport
veh,cle
under
section
7-B
or
in
respect
of
on
o\\,1cr
of
mo1or-vc\11cl•
under
section
7-C
a;
the
case
may
be,
which
such
owner
w"as
ltable
to
pay,
and
has
not
paid,
the
hi.:ensing
officer,
may,
after
giving
an
opportunity
of
being
heard,
nlso
direct
that
such
owner
shall
pay
IJ\
the
p,escnbed
manner
by
way
of
penalty,
a
sum
not
esceeding
five
times
the
amoun1
of
IWl
so
assessed
subject
to
a
minimum
of
five
thousand
rupees.
Offences
and
Penalties
\I
•
\
.

11
P:iymenl
of
1ntcrc:.s1
Recovery
of
on
.il'TC3r
of
tax.
Recovery
of
.ex
OT
:idd1tiOt1al
13!\
,mposed
under
section
8
or
cect\on
9
Compounding
of
offences
I
Subst11u1ed
for
the
word
•·co\lcclor''
bY
Pu11Jt1b
;\cl
22
01
I
993,
?i:c11on
9.
2.
lnscr1c:d
by
the
,\cl
Ibid.
scc\1/'ln
\0.
1{(11-A).
(/)
If
an
owner
fails
lo
pay
tax
du•
front
\um
as
r<quired
under
sectton
l
or
sec\\OO
3-f,
be
shall
in
addition
lo
the
amount
or
tax
be
l1able
to
pay
simple
interest
on
the
arnounl
of
tax
due
from
h,rn
a,
the
,ale
or
one
and
n.
Wbert
a pers0n
negleClS
or
re[uSeS
w pay
an
msu,Jmcnl
of""'
witlun
one
,nonlh
from
lhe
""1)irat1on
of
penod
ll,.ed
for
sucb
payment,
lhe
licensing
officer
,nay
fo,ward
to
,he
'{Comroiss•oner]
a
certuicale
under
his
signarute
speci­
f
yin
&
the
amount
or
the
arrears
due
frorn
the
person,
and
the
'{Cornm1ssion<r]
on
receipl
of
such
certificate
sball
pmcecd
to
recover
from
sucb
person
lhe
at1tount
specified
lhereut
as
iflt
were
an
aaear
of
land
revenue.
.
IO.
MY
tax
or
,dd1oonal
tax
unposcd
under
the
provisions
of
sc..:liou
8
or
section
9
mnY
be
reco,er<d
m
lhe
manner
provided
in
section
I
I
for
lhe
recovery
of
an
arrear
tax.
l'tov1cled
lhat
before
imposing
such
penalty
a
-onablc
opp<>rtunity
of
being
heard
shall
be gwen
to
ihe person
concemecL
(5)
Whoever
contr.1venes
miy
of
tbe
provisions
of
this
Act,
or
any
rules
mad•
!hereunder,
and
no
penalty
is
provided
for
such
contravention,
shall
on
convicbon
be
purushable
w1lh
a
fine,
which
may
«tend
to
five
hundred
rupees
and
in
lhe
event
of
such
person,
having
previously
been
convicted
of
an
offence
under
ihis
Act,
or
the
rules
made
lherelll>der,
wilh
f,ne
which
may
e,tend
to
one
thousand
rupees.
9.
Whet<
an
offeoc•
under
this
/\Ct
bas
been
conunitted.
such
an
of-
fence
,nay
at
any
umc
before
conviction,
be
compounded
by
any
officer
of
lh<
Tr,nsport
Department
not
below
the
rnnk
of
Assistant
District
Tnuisport
Officer
authorised
by
lhe
CoourusSloOe<
tn
this
behalf,
after
accepting
by
way
of
compo­
sition
thereof,
a
surn
or
money
not
exceedlOg,
such
amount,
as
may
be
pre·
scribed,
togelher
w,lh
lhe
amount
of
tax,
if
any,
which
may
be
due
from
,he
person
co,nntlttiog
ibc
offence.
Such
cornp<>Sltion
shall
hove
the
effect
of
dis-
charging
such
pc<son
from
liability
for
tne
offence
and
no
forth"'
proceedt•II'
shall
be
takco
or
contmucti
agnuist
him
10
«specl
oflbe
offence
so
compousdrJ.]
(?)
Whoever
contravenes
or
fails
lo
c01nplY
with
any
of
tb•
prov.sions
of
lh1s
/\cl,
or
lh•
rules
made
lhcrcunde<
or
any
order
or
d\reclion,
made
or
given
lhereuodet,
in
r,:spcct
of
tax
bable
on
a
uansp<>rt
veh!cle
shall
be
l\abl•
to
1mp0s1tion
of
perialty
not
e,cccding
five
lhousand
rupee<
but
not
less
lhan
one
thousand
rupees
:

Powc:r
ot
licensing
effieer
to
recover
tax.
interest
and
?n.ilty
·
12
a
half
per
cent
per
month
from
the
date
immediately
following
the
last
date
for
the
subrmssion
of
declaration
as
provided
in
sub-sec
hon
( /)
ofsecuon
4-/\
ull the
default
contmues
(2)
If
the
amount
of
tax
under
secuon
3
or
section
3-F
or
penalty
under
section
8 due
from
an
owner
is
not
p:.11J
by
him
within
the
period
specified
in
the
prescribed
notice,
or,
if
no period
rs specified
in
the
nouce,
within
thirty
days
from
the
service
of
such
notice,
the owner
shall.
in
addition
to
the
amount
of
tax
or
penalty,
be
hable
to
pay
simple
interest on
the
due
amount
of
tax or
penally,
as
the
case
may
be,
at
the
rate
of
one
and
a
half
per
cent
per
month
from
the
date
following
the
date
on
which
the
penod
specified
in
the
aforesaid notice
or
the
period
of
thirty
days,
as
the
case
may
be,
expires
Lill
the
default
continues.
Provided
that
where
the
recovery
of
any
tax or
penalty
is
stayed
by
an
order
of
a
court,
the
amount
of
tax
or penalty
shall,
after
the
order
of
stay
is
vacated.
be
recoverable
alongwith
interest
at
the
aforesaid
rate
on
the
amount
due
and
such
mterest
shall
be
pa)'abl?
from
the
date,
the ta.'<
or
penalty
had
first
become
due.
(3)
The
amount
of
interest
payable
under
this
section
shall
be
calculated
by
treanng
part
of
a
month
as
one
month but
no
interest
shall
be
chargeable
if
the
total
amount
payable
on
account
of Lax
or
penalty
or
both,
is
fifty
rupees
or
less
and
if
such
an
amount
is
more
than
fifty
rupees
but
less
than
one
hundred
rupees,
interest
shall
be
calculated
treating
such
amount
to
be one
hundred
rupees.
ll-B
(l)
Without
prejudice
to
the
provisions
of
section 11,
the
ncencmg
•
officer
may
proceed
to
recover
tax,
interest
or
penalty
due
under
this
Act,
III
the
prescribed
manner,
by
attachment
and
sale
of
the
moveable
property
of
the
person
liable
for
the
payment
thcrcol
,
(2)
1
he
hcencing
officer
may
also
recover
ta.'<,)Plcrest
or penalty
due,
under
this Act
in
instalments
but
he
shall not
grant
more
than
four
equal
mstalments
payable
on
monthly
basis
I
l
1ib1h1y
of
tmnsfer.:c
of
vehicle.
11-C.
(/)
If
the
ta>.
Ieviable
in
respect
of
any
motor
vehicle
remains
unpaid
by
any
person
liable
for
payment
thereof
and
any
such
person,
before
having
paid
the
tax,
has
transferred
the
ownership
of
such
vehicle,
or
has
ceased
to
be
in
possession
or
ownership
of
such
vehicle,
the
person
to
whom
the
ownership
of such
vehicle
bas been
transferred
or
the
person
who
bas
pos&csston?y
or
control
of
such,
ehicle,
shall
also
be
liable
lo
pay
the
said
tax.

13
(2)
Nothmg
cont:uned
m
this
section
shall
apply
to a
person,
who has
obtained
possession
or
control
of such
vehicle
by
purchase
111 a
public
auction
conducted
by
a
Government
Department
to recover
the
arrears
of
tax,
interest
or
penally except
under
the
orders
of
a
competent
court.]
11(12).
Any person
aggneved
by
an
order
relating
to
the
determination, Appeal
re-deterrrunanon.
impos1tton
or
recovery
of the
tax,
interest
or
penalty
may,
within
a
period
of
tbirty
days
from the date
of
such order,
appeal
against
such
order
to
the
Commissioner
or
sf the
Comrrussioner
is
the
officer who
passed
such
order,
then
lo
the
Government.
The:
appellate
order
of
the Commissioner
or
the
Government,
as
the
case
may
be.
shall
be
final
and
conclusive:
Provided
that
no
appeal
shall
be
entertained unless ll
is
accompanied
by
a
satisfactory
proof
of
payment
of
tax,
interest
or
penalty
or
such
other
amount
as
is
admitted
by
the
appellant
to
be
due
from him.
12-A
(J)
The
Commissioner,
on
his
own
motion,
or,
on
application
Revision
made
to
h101
in
the
prescribed
manner,
may,
call
for
the
record
ofany
proceedings,
which
are
pending
before
or
have
been
disposed
of
by
any
other
authority
subordinate
to
him under
this Act
for
the
purpose
of
satisfying
lumself
as
to
the
legality
or
propnety
of such
proceedings
or
of
any
order
made therein
and
may
pass
such orders
in
relation
thereto
as
be
may
think
fit
:
Provided
that
the
owner
may
make
such
application
only
within
one
year
from
the
date
of the order
required
to
be
revised.
(2)
No
apphcauon
under sub-section
(/)
shall
be
entertained
unless
the
application
rs
accomparued
by
a satisfactory
proof
of the
payment
of
the
tax or
interest
or
of
the
penalty.
1f
any,
imposed,
as
the
case
may
be
.
Provided
that
if'the Commissioner rs
sausfied
that
the
owner
is
unable
to
pay
the
tax
determined
or
interest
or
U1e
penally,
if
any.
imposed,
he
may.
for
reasons
to
be
recorded
in
wnung,
entertain
the
application
without the tax
or
interest or
penalty
having
been
paid
or
after
part
payment
of
such
tax or
interest
or
penalty
Provided
further
that rf the
owner
of
a
motor
vehicle
has
preferred,
a
revisron
under
tlus
section,
the Commissioner,
muy,
on
an
applicauon
in
writing
from the
owner
of such
vehicle
stay
the
recovery
of
the
disputed
amount
of
tax,
interest
or
penalty
or
ony·
part
thereof.
during
the
pendency
of the
revision,
if
the
owner
furnishes
sccunty
m
such form
and in
such
manner as
may
be
prescribed,
for
the
entire
amount
for
which
stay
has
been
prayed
for
:
Provided
further
that
if the
recovery
of
tax,
interest
or
penalty
or
any
part
thereof
is
stayed,
under
the
preceedmg proviso,
then
such
an
amount
shall
be
recoverable
wnh
interestat
such
rate,
as
may
be
prescribed,
on
the amount
-..
ultimately
found
due
and
such
interest
shall
be
payable
on
such
amount
from the
date
the
same
bad become
first
due.
I
Substituted
by
Punjab
Ac!
22 \\f l
\193.
section
11

Refund
and
exernptlon.
Bar
to
jurisdie­
•,on
of
CIVIi and
cnmlnal courts
in
matter!
or
t..;,..,,h.,,a.
Cognizance
of
offence)
Power of
stop,
search
and
seizure
14
(3)
No order
shall be made
under
this
section
without
giving
an owner
or
any
other
person
interested
a
reasonable
opportunity
of
being
heard.]
1(13
(1)
When
any
person,
who
bas
paid
the
tax
under
section
3
or
sccuon
3-F,
proves
to
the
satisfaction
oft.he
Commissioner
m
the
prescribed
manner
that
the
motor
vehicle
or
the
transport
vehicle in
respect
of
which
such
ta'<
has
been
paid,
has
not
been
used
for
a
continuous
period
of
not
less
than
one
month
since
the
tax
was
last
paid.
he
shall
be
enutled
to
the
exemption
in
respect
of that tax
and
to
the
refund
of
an
amount
equal
to one
twelfth of the
annual rate
of the tax
paid
in
respect
of
such
vehicle
for
each
complete
month
for
which
such
tax
bas
been
pard
and
an
endorsement
to
that
effect
on
the license
shall be
made
by
the
licensing
officer,
(2)
The
Licensing
officer
may
refund
or
adjust
in the
prescribed
manner
any
amount
paid
in
excess
of
the
tax
due.
(3)
The
Government
may,
by
general
or
special
order
and
subject
to
such
condruons,
as
may
be
specified, exempt
any
person
or
class
of
persons
from
the
opera
lion of
all
or
any
of the
provisions
of this
Act,
if
in
its
opinion,
such
exemption
would
promote
national
or
public
interest.
(4) Nothing
in this Act
shall
apply
to
a
motor
vehicle used
solely
for
the
purpose
of
Agnculture.]
14.
Ihe
habi
!tty
of
a
person
to
pay
the
tax or
penally
shal
I
not
be
determined
or
questioned
in
any
0U1er
manner
or
by
any
other
authority
than
is
provided
in
this Act
or
in
the
rules
made
thereunder,
and
no
prosecution,
suil
or
other
proceedings
shall
lie
against any
Government
officer for
anything
in
good
faith
done
or
intended
to
be
done
under this
Act
•
2[14-A.
(1)
No
court
infenor
lo
that
of
a
Judicial
Magistrale
of First
Class
shall
try
any
offence
punishable
under
this
Act
(2)
111e
court
s.halJ
not
lake
any
cognizance
except
upon
a
cornplaint
made
by
the
licensing
officer
in
this behalf.
14-B
(1)
Any
officer
of the
Transport
Department,
not
below
the
rank
of
Assistant
District
Iransport
Officer
authonsed
by
a
general
or
special
order,
in this
behalf,
by
U1e
Commissioner,
may
require
the
driver
of
any
motor
vehicle
at
any
pince
to
stop
the
vehicle and
cause
it
to
remain
stationary
so
long
as
may
be
reasonably
necessary
for
the
purpose
of
satisfying
himself
that
the
amount
of
the
tax
due
in
accordance
with
the
provisrons
of
this Act
in
respect
of such
vehicle,
has
been
paid
I.
Sublllitutcd
by Punjab
Acl
22
or 1993, section
12
2.
Inserted
by
the
Ac1 1bi1f, secuon
13

IS
I.
SubihtutcJ
1or
the
word
"Pro?inc,al"
by
the Ad:ipt.1ion
of
uws
Order,
I
950.
2.
For
rule! see
not1hca11on
No
7083.
d:itcd
16th
March,
I
925.
Punj,ib
Gme11ee,
1925.
Part
I,
page
1'17
No
8576
dated
18th
Much,
1926,
P1111Jab
Gaxeue«,
1926,
Pan
1. Page
2S4,
and
??o
18617.
dated
14th
June:
1926.
Punjab
Grr:crtee
1926,
Part
I
pnge
583
3
Subst11uttid
for
"cast
PunJ3b"-v.
hlch
had
been
subs1t11u1cd
for
"the
Pun1ab"
by
G.G O,
40
of
1948-by
Atlap1a11on
of
Laws
Oro.:t".
I
950.
•
Power
of S1.11tc
Govrmmcnt
to
make
rule5
fax
p.iy:iblc
by
denier
or
manufacturl:T.
Provided
that
where
the
vehicle
so
seized
is a
non-transport
vehicle,
such
officer
may
release
the
vehicle
after
obtaining
a
bond
for
a sum
not
exC'eedmg
five
hundred
rupees
from
the
driver
or
the
owner
or
any
person,
having
possession
or
control
of
the
vehicle,
as
the
case
may
be,
for depositing
the
tax
within
the
period
specified
in
the
bond
(3)
Any
officer
of
the
Department
of
Transport
referred
to
in
sub-section
(2),
may
for
the
purpose
of
this
Act
enter
at
any
tune
between
sun
rise
and
sun
set,
in
any
premises,
where
he
has
reason
to
believe
that a
motor
vehicle
is
kept
in
contrav?nhon
of
the
provisions
of
this
Act
14:..C.
If
a
dealer
or
manufacrurer
of
motor
vehicles
keeps
any
such
vehicle
in
his
possession-
in course
of
his
business
as
such
dealer
or
manufacturer
and
such
possession
is
authonsed
under
a
trade
ceruficate
granted
under
the
Central
Motor
Vehicles
Rules,
1989,
he
shall
pay
a
tax.
at
the
specified
annual
rate.]
15.
(1)
The '(State]
Government
may
after
previous
pubhcation
make
?rules
for
the
purpose
of
earrymg
into
effect
the
provisions
of
this
Act.
(2)
1n
particular
and
without prejud1cc
to
the
generality
of
the
foregoing
power,
the
'[State)
Government
may
make
1rules
for
all
or
any
of
the
fol1owu1g
purposes,
namely
:-
(
a)
to
prescribe
the
form
of
any
declaration,
license,
certificate
or
special
notice
and
the
particulars
10
be
stated
therein;
(b)
to
perscribe
the
officer
by
whom
any
duties
are
10
be
performed
and
the
area
in
which they
shall
exercise
their
authonty;
(
c)
to
provide
(or
the
total or
partial
exemption
for
a
hnuted
period
from
liabihty
to
ta..-xation
10
respect
of
any
motor
vehicle
brought
mio
3[PllOJabl
by
persons
making
only
a
temporary
stay
in
'[Punjab);
(2)
Where any
ta."
due
in
respecl
of
any
vehicle
has not
been
paid,
any
officer
referred
to
in
sub-section
(1).
may
seize
and
detain
such
vehicle
and
take
or
cause
to
be
taken
such
steps
as
he
may
consider
necessary
for
the
safe
custody
of
the
vehicle
uuul
it
is
produced
before
the
licensing
officer
of
the
area
concerned.
w1thm
a
reasonable
time
or
until
the
tax:
due
in
respect
of
the
vehicle
is
paid

\
16
Dc:legallon
of
l'ower
(d)
to
regulate
the
method
of
assessing
and
recovenng
the
tax;
(e)
to
regulate
the
manner
in
which
special
notices
may
be
served;
(f)
to
regulate
the
extent
to
wlui:h
licenses
may
be
transferrcJ:
(g)
to
regulate
the
manner
m
which
exemptions
or
refunds
may
be
claimed
and
granted.
(11)
to
regulate
the
manner
in
which
appeals
may
be
instituted
and
1,eard?
'l(i)
to
n.:qu1rc
that
no
motor
vchic\e
shall
be
used
in
the
1lStatcl
unless
a
token
is
d1c;p\ayed
thereon
indicating
that
the
tax
has
been
duly
paid
or
that
the
owner
of
the
vehicle
is
entitled
to
cxempuon;
(J)
to
prescnbe
the
form
of
tokens
and
the
manner
ill
which
they
shall
be
displayed;
(k)
to
provide
for
the
issue
of
token
and
its duplicate?
and)
>t(l)
to
provide
for
any
other
matter
which
may
be
required
to
be
prescribed
l
"(16.
fhe
Comnussioner
may
by
general
or
special
order
in
writing
delegate
its
power
of
heanng
an
appeal
or
revision
to
any
person
not
below
the
rank
of
Deputy
State
Transport
CommisS1oucr
l
'(SCHEDULE'
A'
Sr.
Description
ofTrpL
Vehicle
No.
Muimum
Rate
Rate
per
scat
per
lolometer
per
clay
10
paise
8.52
\0.64
12.78
17.04
29
82
I
ln?ertc:d
by
PunJab
/\Ct.
2
of
l
Cl40.
sccuon
3.
2.
"?1111.1tccl
for
1hi:
WO(ds
"Pro"1no:"
:ind
''Pn)VlOCllll''
,cspcc11vcly,
by
/\dap1a11on
or
L'l\\<S
Otdcr.
11)50.
'
'Addol >,
e,01ob
A"
21
of
\993.
""J;o,
"
>
"sJ
.1
Suh?111u1cd
by
me
Atl
ibuf.
sec;11un
IS.
5.
lni;crted
by
Pun1ab
Acl
22
nl
1993.
secuen
\
1
Stage
Cnrriagcs
(a)
Ordmary
buses
(b)
Express
buses
(c)
St:nli-dclux
buses
(d)
Deluxe
buses
(c)
A1r-cond1ttoncd
buses
-

17
,
'[2
2
3
4
'[5
6
Goods Carriages
(a)
Light
Motor
Vehicle
(b)
Medium
Goods
Vehicle
(c)
Heavy
Goods
Vehicle
OTilERPASSENGER
VEHlC'LES
Auto
Rickshaws
·
(a)
having
two
seats
(b)
for
each
addiuonal
seats
Taxi
cabs
up
to
5
seats
Maxi
cabs
having
6
to
12
seats
?1ini
buses
having
I
to
15
seats
Mani
Buses
having
16
to
30 scats
Buses
plied
on
pnvate
service
vehicle
permits
(1)
Ordinary
(ai)
Deluxe
buses
(iii)
Air-condiuoned
buses
Rate
per
annum
(i11
rupees)
10,000
00
15,000.00
20,000.00]
Rate
of
Special
Road
Tax
excluding
dnvers
and conductors
per
year
(Rs.)
600.00
200
00
1,000.00
8,000.00
8,800.00
25,000 001
20,000.00
40,000.00
50,00,000
(aj Up
to
15
seats
(b)
16
to
30 seats
(c)
31 to
54
seats
'[7
Vehicles
plied
on
Contract
Carnage
Pemuts
or
All
India
Tourist
Permits
or
any
other
sinular
perrrut
registered
in
oth-r
Slates
entering
the
State
or
Punjab
having
seating
capacity
or
Rate
of
Special
Road
Tax
per
doy
of
Operation
(Rs.)
Ordinary
Deluxe
Air-
conditioned
800
00
1,200
00
1,600
00
1.200
00
1,600.00
2,000.00
1,600.00
2,000.00
2,400.00]
8
Vehicles
plied
on
All
India Tounst
permit
:
'((1)
Motor
Cabs
Rs.
3,000.00
per
year.]
{ii}
Iounst
buses-
Ordinary
Rs.
2,00,000
per
year
Deluxe
buses
Rs.
2,50,000
per
year
Air-condruoned
buses
Rs
2.88,000
per
year.]
I Suhsntui.:J
b}"
PunJab
Ac•
I' ul
2()()(),
secuon
4.
2. Substuuted
by
the Ac1
rbuf
s«l11)11
I
)
Sub?tlllllcd
b}
runjab
/\Cl
7
11r
200
I. secnen
2
-I
Subl,ututcd
by
lhc
/\Cl
1b1d.
SCCUC•ll
2.
.
.
..
('
4697
LR(P)
Go,
1.
Press.
UT..
cu«

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