THE MADHYA PRADESH MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1973

[Act No. 08 of 1974]

[ 31st January, 1974]

PREAMBLE

An Act further to amend the Madhya Pradesh Motor Vehicles Taxation Act, 1947.

Be it enacted by the Madhya Pradesh Legislature in the Twenty-fourth Year of the Republic of India as follows:-

Section 1 - Short title

This Act may be called the Madhya Pradesh Motor Vehicles Taxation (Amendment) Act, 1973.

Section 2 - Amendment of section 2

For clause (a) of section 2 of the Madhya Pradesh Motor Vehicles Taxation Act, 1947 (No. 6 of 1947) (hereinafter referred to as the Principal Act), the following clause shall be substituted, namely:-

"(a) the words and expressions "driver", "goods vehicle", "invalid-carriage", "motor car", "motor cycle", "motor vehicle", "omnibus", "owner", "public place", "public service vehicle", "registered laden weight", "tractor", "trailer", "transport vehicle" and "unladen weight" shall have the meanings assigned to them in the Motor Vehicles Act, 1939 (No. 4 of 1939).".

Section 3 - Substitution of new sections for sections 14 and 15

For sections 14 and 15 of the Principal Act, the, following sections shall be substituted, namely:-

"14. Power to stop Motor Vehicle

(1)     The Authority to whom the tax is payable under this Act or any officer duly authorised by the State Government in this behalf may, if it/he has reason to believe that a motor vehicle has been or is being used without payment of tax, or the owner is likely to evade the payment of tax due, seize and detain the motor vehicle and for this purpose take or cause to be taken any step as may be considered proper for the temporary safe custody of the motor vehicle and for the realisation of tax due;

(2)     The owner, his authorised agent and the driver of a motor vehicle shall bring the vehicle to a halt and shall keep it stationery for such time as may be required by the authority or the officer specified in sub-section (1) for the purpose of enabling such authority or officer to satisfy that the tax in respect of such vehicle has been paid.

15. Power of entry

(1)     The authority to whom the tax is payable under this Act or any officer duly authorised by the State Government in this behalf, may, at all reasonable times enter into, and inspect any motor vehicle or any premises where he has reason to believe that a motor vehicle is kept for the purpose of verifying whether the provisions of this Act or any rules made thereunder are being complied with:

Provided that no officer shall be authorised under this section with respect to motor cars and motor cycles."

Section 4 - Substitution of new Section for section 20

For section 20 of the Principal Act, the following section shall be substituted, namely:-

"20. Appeal

Any person aggrieved by an order relating to the payment or to the refund of a tax, may, within a period of thirty days from the date of communication of the order, appeal to such authority as the State Government may, by notification, appoint in this behalf; Such authority shall dispose off the said appeal in such manner as may be prescribed. The appellate order of such authority shall be final:

Provided that no appeal shall be entertained unless the amount of tax in respect of which the appeal has been preferred has been paid."

Section 5 - Substitution of new section for section 22

 (For section 22 of the Principal Act, the following section shall be substituted, namely:-

"22. Recovery of tax

(1)     Where any person fails or refuses to pay the tax due under this Act or the rules framed thereunder, the authority to whom the tax is payable under this Act shall serve on the owner a "notice in the form prescribed for the sums payable to the State Government and the sums specified in such notice may be recovered from the owner as arrears of land revenue.

(2)     The tax shall be first charge on the vehicle in respect of which it is due as also on its accessories and such vehicle and the accessories thereof may be attached and sold for the recovery of the tax under the appropriate law relating to the recovery of land revenue."

Section 6 - Amendment of First Schedule

In the First Schedule of the Principal Act, for item V, the following item shall be substituted, namely:-

"V All other motor vehicles not included in any of the, categories of motor vehicles specified in this Schedule, the unladen weight of which-