Additional tax payable when tax paid

(1) If any registered owner or any person who has possession or control of any motor vehicle used or kept for use in the State has not paid the tax within the prescribed period, he shall pay, in addition to the tax, an additional tax of such amount as may be specified by the Government by notification in the Gazette, not exceeding the amount of the tax due. (2) The additional tax under sub-section (1) shall be paid along with the arrears of tax.