Penalty for failure to pay tax.

If the tax due in respect of any motor vehicle has not been paid as specified in section 4 or section 7, the registered owner or the person having the possession or control thereof shall, in addition to the payment of the tax due, be liable to a penalty, which may extend to twice the quarterly tax in respect of that vehicle to be levied by such officer, by order in writing and in such manner as may be prescribed. Provided that if the tax for non-transport vehicles registered before the date of commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, has not been paid as provided in the proviso to sub-section (4) of section 4, the registered owner or the person having possession or control of the motor vehicle, in relation to Dadra and Nagar Haveli and Daman and Diu, shall be liable to pay penalty to the extent of one per cent of the tax payable for each defaulting month or part thereof.