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The Sikkim Motor Vehicles Taxation Act, 1982 Complete Act

State: Sikkim

Year: 1982

.....with fine which may extend to one and half times, and, in the event of such person having been previously convicted of an offence under this Act or any rule made thereunder, with fine which may extend to twice the amount of the tax payable for the year for the motor vehicle in respect of which the offence is committed and the amount of any tax due shall also be recovered as if it were a fine. Suspension of the certificate of registration. 14. If the Taxation Officer is satisfied that in respect of any motor vehicle (a) a declaration or additional declaration has not been delivered in accordance with the provisions of section 7 within such time as specified in the notification as referred to in that section; or (b) any tax or additional tax payable under this Act bas not been paid within one month of the date on which such tax was payable; or (c) any penalty imposed under sub-section (4) of section 4 has not been paid within one month of the date on which such penalty was imposed, he may, notwithstanding anything contained in the Sikkim Motor Vehicles Act, 1957 or any rules made thereunder, declare the certificate of registration of such motor vehicle to be.....