3.
(1) The levy shall be paid to the appropriate: licensing authority on or before December 31, 1973, or before the expiry of a period of three months from the date on which the vehicle was first registered as a private car, whichever is later: |
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(2) Every person who fails to pay the levy on or before the date on which such levy falls due for payment in terms of subsection (1)-
| | (a) shall be liable to par to the appropriate licensing authority - penalty amounting to twenty per centum. of the amount of the levy; and | | |
| | (b) shall be guilty of an offence under this Law | | |
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(3) Every person guilty of an offence under this Law shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding one thousand rupees. |
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(4) Where the amount of the levy, and the penalty referred to in subsection (2), have not been paid to the appropriate licensing; authority before the expiry of a period of three months from the date on which such levy falls due for payment in terms of subsection (1): the appropriate licensing authority shall issue a certificate, containing particulars of such levy and penalty and the name and last known place of residence of the person who has failed to pay such levy and penalty, to a Magistrate having jurisdiction in the division in which such place is situated. The Magistrate shall order such levy and penalty to be recovered as though it were a fine imposed by a sentence of the Magistrate on such person. |
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