Penalty for failure to pay tax

Tax197527 sections

Statutory text

(1) Where the tax fox' any period in respect of a motor vehicle has not been paid as required by or under the provisions of this Act and conti- nues to remain unpaid for a period of fifteen days from the due date of payment, the taxing oflicer may in respect of such vehicle impose a penalty of an amount equal to the quarterly tax for the first quarter together with twice the quarterly tax for every subsequent quarter as may be comprised within the said period. Explanafion-For purposes of this sub-section-
- (a) any fraction of a quarter comprised with- in the period shall be reckoned as one quarter;
- (b) '' due date of payment " shall be the date of expiry of the period for which tax had been Iast paid, and in cases where no such tax had previously been paid, the date of acquisition of the vehicle.
(2) The penalty imposed u,nder sub-section
(1) shall be without prejudice to the liability, if any, that may be incurred under any of the other provisions of this Act or the rules made there- under but no such penalty shall be imposed without giving the party concerned a reasonable opportu- nity of being heard.

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