Penalty for non-payment of tax

General201234 sections

Statutory text

(1) If the tax due in respect of any vehicle is not paid as specified in sub-section (3) of section 3, the owner shall be liable to pay, in addition to the tax, a penalty at the rate of two percent of the tax due for every month or part of the month for the period of default, as may be prescribed: Provided that such penalty shall not exceed the amount of tax due. (2) The penalty under sub-section (1) shall be recoverable in the same manner as the tax under the Madhya Pradesh Land Revenue Code, 1973 (No. 2 of 1974).

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