Penalty

(1) (a) If any person uses or keeps any motor vehicle for use without paying tax, they shall be liable for penalty which in case of first offense shall be double the annual tax and for second or subsequent offenses triple the amount. (b) If any person knowingly makes a false declaration regarding a motor vehicle, including required details under this Act, upon being found guilty, shall be liable for penalty up to double the annual tax for the first offense and up to triple for subsequent offenses. (2) Any person who is not liable to pay tax themselves, but knowingly uses a vehicle when they have reason to believe that the tax for the concerned vehicle has not been paid, shall be liable for 300% penalty and for subsequent offenses up to 500% penalty. (3) Any person who does not display the tax token under Section 20 shall be liable to a find up to Rs. 500. [Remaining content covers specific offenses and fines].