Amendment status not verified — confirm the current text below against the official source.
Where the whole or any portion of the tax payable to the Government for any taxable vehicle in respect of any month in pursuance of section 6, 7 or 8 has not been paid to them in time, the prescribed officer may after giving the defaulter an opportunity of being heard in his discretion levy in addition to the tax so payable, a penalty not exceeding 25 per cent of the tax which is payable to the Government for the period or portion thereof under section 6, 7 or 8 as the case may be.