Penalty for late payment of tax

(1) Where the tax in respect of a motor vehicle is not paid within the period specified in sub-section (1) of Section 9, a penalty at the rate of five per cent of the due tax per month or part thereof, shall be payable: Provided that where on account of any natural calamity, riot, fire, accident, illness or such other reasons, the owner or operator was unable to make payment timely, the Taxation Officer may, after assigning the reason exempt or reduce the penalty up to seventy-five per cent of the penalty imposed under sub-section (3) of Section 9. (2) Inspite of sub rule (1) if a vehicle registered or indorsed in the permits issued by the competent authority of Uttarakhand has been challaned by an officer of the Transport Department for non payment of tax in such a case the due tax shall be liable along with fifty percent amount of its penalty. (3) For vehicle under temporary or permanent permit issued by an authority other than Uttarakhand State if found plying without payment of due taxes in Uttarakhand or a vehicle having entered and found plying in Uttarakhand without permit or private service vehicle whether in Uttarakhand or outside, if found plying as commercial vehicle, the tax and penalty shall be payable under section 10 of the Act.