PASSENGERS AND GOODS TAXATION — Pb. Act XVI PASSENGER AND GOODS TAXATION 614 THE PUNJAB PASSENGERS AND GOODS TAXATION ACT, 1952, ENGERS AN

70. PASSENGERS AND GOODS TAXATION bed authority sha pon trang fe tor vehic] icle enalty, if t 7) When any owner transfers any mo eroe shall be liable to pay tax and pe p to 7) When any owner transfers any mo seansteroe shall be liable to pay tax and remaining unpaid by the transferer up t r tor vehic] o icle, t penalty, if a o the date of 7) When seansteroe shall be liable to pay tax and penalty remaining unpaid by the transferer up to the reansfer as if he was the registered owner , and e tho cle w. if a date of rang. seansteroe s remaining unpaid by the transferer up to the date reansfer as if he was the registered owner , and the trang. aid motor vehicle without gettin feree shall not ply the sac cle w. , registered owner , and the trang. aid motor vehicle without gettin sac cle w. , registration certificate reansfer as if he was the re aid feree shall not ply the sac himself registered Or getti e cl cle a it w. t ge , aid motor vehicle without gett feree shall not ply the sac cle himself registered Or getting his registration certificate amended, if he is already registered. himself registered Or getting his r amended, if he is already registered. The Central Government] may, by general Supply table an of tab time of Supply of time table and table of tg the prescri fares and freights. f public serv table and table o fares and freights. 11. An owner shall, in the prescribed manner, furnish bed authority a table of fares and freights owner shall, in the prescribed manner, furnish bed authority a table of fares and freights vice vehicles and public carriers, a table tg the prescri bed authority a t of public service vehicles and regulating timings of arrival and le of fares and freights public carriers, a table parture of motor vehicles of public service vehicles and public carriers, a table regulating timings of arrival and departure of motor vehicles and such other particulars connected with the business as regulating timings of arrival and departure of motor vehicles and such other particulars connected with the business as the prescribed authority may by order from time to time and such other particulars connected with the business as the prescribed authority may by order from time to time require. the pr require. Arrears of tax to be recovered Arr to ars be of tax recovered of as e arrears of land revenue. Powers of entry and inspections. Powers of en and inspections. 12, Any arrears of tax or penalty imposed under l be recoverable as an arrear of land revenue. 12, Any arrears of tax or penalty imposed under this Act shall be recoverable as an arrear of land revenue. (1) The driver of a motor vehicle shall cause the A person authorised under sub-section (1) shall e io e it e e Section 10 substituted by mel Puniab Act XVIT of 1955. (3) The prescri ibed re that a rived of (3) The re that a r of ri ib rived authorit this Aci ' in re that a ri ne owner of te Men lZ the log book from kne bed authorit © of this Aci is not tb aoa: inspect an a ' in order to evaded by ne owner of te selZ the log book give a temporary Men © of this Aci is from aoa: inspect ackne perNee such ther t tb in order to an a evaded by main necessary, ne o selZ the log book from a give a temporary ackne til the log book un g book is re oa: inspect an a perNee such main Knowledgement theref r o him 7 or to evaded b necessary, vehicle and ve a temporary ac til the log book g book perNee such ma kKnowledgement theref eturned to him 7 o necessary, r vehicle and to the driver give un orary ackne p book kKnowledgement g book is returned to such ma theref r vehicle and him 7 or to the driver 2((4) All accounts ed a m 2((4) All accounts i ; , regis a motor i , registers, docut cle shall 2((4) All accounts i ; , registers, docut books ° a on aged a motor vehicle shall at. al fe awonatle inspection by the Soe eset oF ai ny ed a motor vehicle shall inspection by the Soe y and the Commi . al fe awonatle eset oF ai ny ioner or such inspection by the Soe eset oF ai ny bed authority and the Commissioner or such sign ny or all of such accounts other prescrl uthority may bed authority and the other prescrl quthority may countersign any or all of registers, documents and books. ioner or such such accounts other quthority may countersign any or registers, documents and books. If the Commissioner or the has is o for the purpose of any proceeding 6) For the purposes of sub-sections rescribed authorit issioner OF the Pp f business s of sub-sections (4) an rescribed authority, as place of business of the the case owner © 6) For the purposes r Commissioner OF the Pp may be, may enter any p Commissioner OF the may be, may enter any a motor vehicle]. s of rescribed authority, as the ca place of business of the owner se © may be, may ent a motor vehicle]. authority may, if he has Impounee OF, conductor of a motor sters, documents and books. (5) If the Commissioner or the prescribed authority any owner of a motor vehicle his Act, ner or the prescribed authority has any owner of a motor vehicle is nt of the ta i x under this Act, t reason to attempting ting reason to attempting ting ' ommission any owner o yment of the ta x authority may, i is so to ting ting '0. ssioner a motor vehicle i x under this Act, t , for reasons to b reason attempting yment of the ta ting '0. x Commissioner OF such authority may, seize such accounts, regist be n i under this Act, t for reasons to be ers, documents or ym '0. er OF such authority may, for reasons to seize such accounts, registers, documents as may be necessary, and sha same on be or unts, registers, document o as may be necessary, and sha and shall retain the same only as m rant a receipt for the same, and or so long 4s may be necessary cee y be necessary, and sha shall retain the same only for examination thereof rant a receipt for the same, and s or so long 4s may be necessary r *[for the purpose of any proceed hall retain the same only for examination thereof dings unde rant a rec or so long 4s may be necessary for ex or *[for the purpose of any proceedings For the purposes of sub-sectio autho xamina unde e (4) an , as tor v 4713-A. (1) The prescribed ons to believe that the driver y rov 4713-A. (1) The p reasons to believe that icle has contra vened prescribed authority may, the driver OF, conductor f this any rovision OF ectio , if he has I of a motor t or the reasons to believ vehicle has contra v uctor of a motor f this Act or the F direction made or that the driver OF, con vened any rovision any order oF duc f OF dir driv f this Act y rovision OF any order oF direction t or the made or ing under sec 'on ec 'on Officer, concerned. horit s ctio the licence or give to the ——_—_—_ j e 19 of 1958. Y Punjab Act j rt Punle Act 19 of a bY Punjab 1958. ; Act No. 7 of 1963. 'on'? at No. by the Government

Section 70