Amendment status not verified — confirm the current text below against the official source.
When any owner or any person who has possession or control of any motor vehicle used or kept for use in Arunachal Pradesh is in default in making a payment of the tax, the Taxation Officer shall direct that, in addition to the amount of arrears, a sum not exceeding one fourth of the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty : Provided that before giving any such direction the owner or such person shall be given a reasonable opportunity of being heard.