Section 9A in The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
9A. [ Liability of operator to pay interest. [Section 9A was inserted by Gujarat 6 of 1977, section 2.]
(1)Where the whole or portion of the tax payable to the State Government in respect of any stage carriage in pursuance of section 5, section 6 or section 7 has not been paid in time, the operator shall be liable to pay to the State Government simple interest at twelve percent, per annum-(a)on the outstanding sum of the tax payable in pursuance of section 5, from the date prescribed under that section for the payment of such tax, and(b)on the outstanding sum of the tax payable in pursuance of section 6 or section 7, from the day next after the expiry of the period of fifteen days referred to in sub-section (2) of section 9, until the date of such payment:Provided that the amount of interest payable under this sub-section shall in no case be less than five rupees.(2)Where the whole or any portion of interest payable to the State Government in pursuance of sub-section (1) has not been paid, the Tax Officer shall serve on the operator a notice of demand for the amount of interest payable to the State Government.(3)If the amount of interest specified in the notice of demand served under subsection (2) is not paid to the State Government within fifteen days from the date on which such notice is served, the amount of interest shall e recoverable from the operator as arrears of land revenue.(4)Notwithstanding anything contained in sub-section (3), the provisions of subsections (2) and (3) of section 9 shall, so far as may be, apply in respect of the recovery of the amount of interest specified in the notice of demand served under sub-section (2) as they apply in respect of recovery of the tax.]
