Amendment status not verified — confirm the current text below against the official source.
Penalty payable when tax not paid.- When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in Delhi is in default in making a payment of the tax, the taxation authority may direct that, in addition to the amount of arrears, a sum not exceeding the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty. 12.Arrears of tax and penalty recoverable as arrears of land revenue.-(1) Any tax due and not paid as provided for by or under this Act and any sum directed to be recovered by way of penalty under section 11 shall be recoverable in the same manner as an arrear of land revenue. (2)The motor vehicle in respect of which the tax is due or in respect of which any sum has been directed to be recovered as penalty under section 11, or its accessories may be distrained and sold in pursuance of this section whether or not such vehicle or accessories is or are in the possession or control of the person liable to pay the tax or penalty. ---------------------------------------------------------------------------------------------------- 16 & 18-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. 17-Inserted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. DELHI MOTOR VEHICLES TAXATION ACT,1962 10