Penalty for non-payment of tax

General201234 sections

Statutory text

(1) If any owner of a motor vehicle fails to pay the tax within the period prescribed, he shall, in addition to the tax, be liable to pay a penalty as may be prescribed. (2) The penalty under this section shall not exceed Rs. 200.00 for two wheelers, Rs. 500.00 for light motor vehicles and Rs. 1000.00 for heavy motor vehicles.

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