The Governor-General may from time to time, by Order in Council, exempt from the payment of registration fees and annual licence fees any specified motor vehicle or class of motor vehicles, and may in like manner vary or revoke any such Order in Council. Any such Order in Council may delegate to the Minister authority to exempt from the payment of registration fees and annual licence fees any specified motor vehicle or any specified class of motor vehicles.

The licence and registration plates issued for any motor vehicle exempted from the payment of registration fees and annual licence fees by virtue of this section shall exhibit such general distinguishing mark or distinguishing marks as may be prescribed; and the Registrar shall keep under section 16 of this Act a special register of all motor vehicles so exempted.”

For the purposes of this section the expression ‘aviation fuel’ means motor spirits for use in aircraft, being motor spirits in respect of which an exemption or refund has been granted under the provisions of the Customs Act 1913 or the Motor Spirits Duty Act 1961.

Any officer of the Department, duly authorised in writing for the purpose by the Commissioner, who has good cause to suspect that there is aviation fuel in the fuel tank of a motor vehicle being used on any road shall be entitled to inspect, and take samples from, the fuel tank of that vehicle; and for that purpose the person for the time being in charge of the motor vehicle shall at the request of any such officer, and on the production by that officer, if so required, his authority from the Commissioner, permit the officer to inspect the fuel tank and take a sample of its contents.

Every person commits an offence, and is liable to a fine not exceeding one hundred pounds, who—

In any proceedings for an offence against paragraph (b) of subsection (3) of this section, a certificate purporting to be signed by an officer of the Dominion Laboratory that any specified motor spirits submitted to him for analysis were motor spirits for use in aircraft shall, in the absence of proof to the contrary, be sufficient evidence that those motor spirits were for use in aircraft.”

Every person who is required to pay milage tax in respect of any motor vehicle to which section 191 of this Act applies shall—

In any case where the total number of miles of public highway over which a motor vehicle was used declared in a return made under subsection (3) of section 191 of this Act is less than ninety per cent of the milage recorded on the milage recorder fitted to the motor vehicle, the Deputy Registrar may require the owner of the vehicle to produce such evidence as may be necessary to establish, to the satisfaction of the Deputy Registrar, the correctness of the return.

In any case where the Deputy Registrar is dissatisfied with the correctness of a return, or where a person required to make a return under section 191 of this Act fails to make a return within the prescribed time, the Deputy Registrar shall report the fact to the Commissioner, who may thereupon determine the total number of miles of public highway over which any motor vehicle specified in the return, or, as the case may be, in respect of which a return should have been made, was used and assess the amount of milage tax payable pursuant to that determination and any penalty thereon under subsection (5) of section 191 of this Act (any such penalty being hereinafter included in the expression ‘milage tax’). The Commissioner shall give notice of the assessment to the person making the return or, as the case may be, to the person failing to make the return.

Any person who has been assessed for milage tax under the provisions of subsection (3) of this section may object to the assessment by delivering to the Commissioner a written notice of objection stating the grounds of his objection, within such time as may be specified in that behalf in the notice of assessment, being not less than fourteen days after the date on which that notice of assessment is given. No notice of objection given after the time so specified shall be of any force or effect unless the Commissioner, in his discretion, accepts the same and gives notice to the objector accordingly.

The Commissioner shall consider every such objection, and may cancel or reduce the amount of the assessment pursuant thereto or confirm the assessment; but, if an objection is not allowed by the Commissioner, the objector may, within six months after the date on which notice of the disallowance is given to him by or on behalf of the Commissioner, by notice in writing to the Commissioner require that the objection be heard and determined by a Magistrate’s Court, and in that event the objection shall be heard and determined in a Magistrate’s Court before a Magistrate alone; and the Court shall for the purpose of hearing and determining the objection, whatever the amount involved, have all the powers vested in it in its ordinary civil jurisdiction as if in an action between the objector and the Commissioner.

On the hearing and determination by a Magistrate’s Court of an objection to an assessment of milage tax under this section—

Any additional amount of milage tax payable pursuant to an assessment under this section, or, as the case may be, pursuant to an assessment as reduced on objection under this section, shall be paid to the Deputy Registrar by the owner of the motor vehicle—