(1) Whoever—
(a) fails to pay the tax due from him within the prescribed period, or
(b) fraudulently evades the payment of any tax due under this Act, or
(c) allows any passenger to travel in a motor vehicle without a ticket as prescribed under this Act as required by section 5, or
1[(d) wilfully fails to apply for registration 2[x x x] or to pay the amount of Tax or fee, or]
(e) fails to furnish information under section 9(5) (6), or
(f) obstructs any officer from making entry and inspection under section 13, or
(g) contravenes any other provision of this Act or the rules framed thereunder or any order or direction made under any such provisions or rule not specifically provided for in this Act,
shall be liable, on conviction, to a fine which may extend to one thousand rupees, and when the offence is a continuing one, on a subsequent conviction to a fine not exceeding twenty-five rupees for each day of the continuance of the offence.
(2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder, except on a complaint in writing by the 3[Assessing authority] and no Court inferior to that of a 4[Judicial Magistrate] of the first class shall try any such offences.
(3)The offences specified in sub-section (1) above shall be triable summarily.
(a) fails to pay the tax due from him within the prescribed period, or
(b) fraudulently evades the payment of any tax due under this Act, or
(c) allows any passenger to travel in a motor vehicle without a ticket as prescribed under this Act as required by section 5, or
1[(d) wilfully fails to apply for registration 2[x x x] or to pay the amount of Tax or fee, or]
(e) fails to furnish information under section 9(5) (6), or
(f) obstructs any officer from making entry and inspection under section 13, or
(g) contravenes any other provision of this Act or the rules framed thereunder or any order or direction made under any such provisions or rule not specifically provided for in this Act,
shall be liable, on conviction, to a fine which may extend to one thousand rupees, and when the offence is a continuing one, on a subsequent conviction to a fine not exceeding twenty-five rupees for each day of the continuance of the offence.
(2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder, except on a complaint in writing by the 3[Assessing authority] and no Court inferior to that of a 4[Judicial Magistrate] of the first class shall try any such offences.
(3)The offences specified in sub-section (1) above shall be triable summarily.
Source footnotes
1. Clause (d) of sub-section (1) of section 18 substituted by Act XIV of 1974, s. 15.2. Words deleted by Act XX of 1978.
3. Substituted by Act XIX of 1981, s. 28.
4. Substituted by Act XL of 1966 for “Magistrate”.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy of tax.Section 3-A · Payment of tax in lump.Section 3-B · Excess amount of tax collected to be paid to Government.Section 4 · Method of collection of tax.Section 5 · Method of levy.Section 6 · Keeping of accounts and submission of returns.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.