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

5 e . certi | (3) No registration. certificate s on who has not registered. his e and if a (3) No registration. certificate person who has not registered. his vehicles Act, 1939, and i pended or can s ee eae ie any any such re i tion p Mo apde who has not registere vehicles Act, 1939, that Act 1s suspended ificate s d. his ee eae i and if any such re i or cancelled, any ree person wh Mo vehicles Act, 1939, - apder that Act 1s suspended rtificate granted under thi d. his ee and if any such re i or cancelled, any ree ation Act shall be Yee to be Mo apder that Act 1s suspended vertificate granted under this s the ended or cancelled, a d cancelled, any ree ation Act shall be Yee to be e may be. ° this Act shall s the case may be. ° vertificate granted under gyspended or cancelled, ribe s a atisfied that any isions of this (2) Every such registration out renewal till it is sa elle (2) Every such registrat itnout renewal till it is sa ion certi elled or suse at be valid 'If, rescribed authority tax under th a is S o 'If, rescri owner 15 jiable to pay tax Act in respect of any period on OF t atisfied that any uthority is S under the provisions of this but who has willfully failed i i owner 15 jiable to pay tax Act in respect of any period y for registration OF to nder the provisions of this but who has willfully failed i i 15 ji respect of any period y for registration OF to giving the owne fu i d i gistration OF to giving the owner sess the amount giving th of being heard, assess the direct owner amount of tax, if any, due that the ownet shali pay i from n the the amount of tax, if any, direct that the ownet shali y way ° ax so due from pay in the not p sum asses th not ]. direct that by way ° es the am by way erfive times the am sum not f the tax so assessed]. o certificate of discontinues ! owner the t any perso" claiming aae ase shall inform | O on rep deat le gal re resent cribed wuthority owner any ee the t aae 't me O ive of this fact Ww! perso" claiming ase shall inform thin a perio' | e ase shall 'thin a perio' m | O to be the le g e e me O e on rep gal re bed wut ! deat ee me resentative hority of t O on rep deat to be the le gal re resentat the prescribed wuthority thirty days. ee the t aae ' me O tive of this fact Ww! the prescrib thirty days. erfive (5) If an owner, who has bee gistration under sub-section (1 he shall (5) If an owner, who has be registration under sub-section or closes his business, he shal irty days certificate of e (1) transfers, discontinues l inform th prescribe sa registration under sub- or closes his business, nutority within thirty da e t o section (1) transfers, he shall inform th ays his | iscontinues prescribe d the sa registration or closes his business, he nutority within thirty days authority shall cance t ontinu l in his | tratio prescribe d the sa or c nutority within thirty da authority shall cance t date of transfer, discon his | 'tration cer ce or closing nutority withi authority shall cance t 'tra date of transfer, discontinuance business. tion cer or closing dow date business. rty days. Oe" «de jg' : ' ' yehicle 38 in which his motor VTof 1953+ e amo ; a ct y Punia? times . w «de c f jg' 38 953+ rest is der the ai e : i tt ' ic y " ' s ia? «de jg' rest yehicle 38 registered VTof 1953+ the es un a e : ' ' in which his motor tted by Punia? tim a half © «de jg' yehicle 38 r VTof 1953+ moun mes der the ai of 1953+ t e amount of the * 'The Vehi O ; 'in e a ist ct ct O ; a words "'in the dist ct icles Act, 1539", rict t the words 'The ; a M words "'in the dist ct Olor Vehicles Act, 1539", rict unta a for the words

Section 5