Section 13ASuspension of the certificate of registration

s. 13A

13A. Suspension of the certificate of registration [If a Taxing 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 the section 6, within one month of the date on which such declaration or additional declaration was due, or (b) any tax or additional tax payable under this Act has 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 Motor Vehicles Act, 1939, or any rules made thereunder, declare the certificate of registration of such motor vehicle to be suspended and such certificate shall thereupon be deemed to be suspended until the whole amount of tax and penalty, if any, due in respect of such motor vehicle has been paid.]

1. 3. Section 13A was inserted by section 9 of the Bengal Motor Vehicles Tax (Amendment) Act, 1932 (Act No. XIII of 1932)