Penalty for non-payment of tax

Where the whole or any portion of the tax payable to the Government in respect of any stage carriage for any month or portion thereof in pursuance of sections 5, 6 and 7 has not been paid to it in time, the Tax Officer may, in his discretion levy in addition to the tax so payable, a penalty not exceeding fifty per cent of the maximum tax which would have been payable to the Government if the stage carriage had carried its full complement of passengers, luggage and goods had carried its full complement of goods during such month or portion thereof.