Amendment of section 12

In section 12 of the principal Act, the following proviso shall be inserted, namely:-"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 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.".