Amendment status not verified — confirm the current text below against the official source.
If any amount of cess payable by any owner of a motor vehicle under section 4 is not paid within the time prescribed, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after making such inquiry as it deems fit, impose on such owner a penalty not exceeding the amount of cess: Provided that before imposing any such penalty, such owner shall be given a reasonable opportunity of being heard and if after such hearing the said authority is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under section.