Section 6 in The Rajasthan Motor Vehicles Taxation Act, 1951
6. [ Payment of [***] [Substituted by Rajasthan Act 11 of 1972.] penalty for default].
- [(1 Where the tax due in respect of a motor vehicle [other than that referred to in sub-section (3) and (4)] [Substituted by Rajasthan Act 8 of 1998.] 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:[Provided that the amount of penalty shall in no case be more than double the amount of tax due] [[Substituted by Rajasthan Act No. 11 of 2000 for the following:-'Provided that the penalty shall in no case be less than rupees one hundred and more than double the amount of tax due;']].[***] [The second proviso inserted by Rajasthan Act 12 of 1999, deleted by Rajasthan Act No. 11 of 2000. The deleted proviso was as under:- 'Provided further that where the amount of double the amount of tax due is less than rupees one hundred, then only such amount of double the tax shall be payable as penalty.'](2)[] [Renumbered by Rajasthan Act No. 15 of 1986 w.e.f. 1-4-86.] 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.](3)[ Where a transport vehicle [or a construction equipment vehicle] [Sub-Sections (3) and (4) inserted by Rajasthan Act No. 5 of 2001.] of other State, other than that referred to in sub-section (4), piles 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 piles 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.]
