Amendment status not verified — confirm the current text below against the official source.
4 (1) Where the tax due in respect of a motor vehicle 5 other than that referred to in sub-section (3) and (4) is not paid within the period allowed, the defaulter shall be liable to pay in addition to the tax due, a penalty at such rate as may be prescribed by the State Government, by notification in the Official Gazette, which shall not exceed 5 per month of the amount of tax due for each month or part thereof from the date of expiry of the period allowed: 1 Provided that the amount of penalty shall in no case be more than double the amount of tax due. 2 x x x 3 (2) If the owner or any person having possession or control of a motor vehicle has deposited the penalty in addition to the tax for such late payment, no other proceedings shall be taken or continued in respect of such late payment. 4 (3) Where a transport vehicle 11or a construction equipment vehicle of other State, other than that referred to in sub-section(4), plies in Rajasthan without paying the tax leviable under this Act, the defaulter shall be liable to pay in addition to the tax, a penalty which shall not be less than four times of the amount of tax due. (4) Where a transport vehicle of other State plies in Rajasthan on National Permit with valid authorisation certificate but without paying full amount of tax leviable under this Act, the defaulter shall be liable to pay in addition to the tax due, a penalty which shall not be less than the amount of tax due.