Section 12 in Kerala Motor Vehicles Taxation Act, 1976
12. Additional tax payable when tax not paid.
(1)When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in the State has not paid the tax within the prescribed period, he shall pay, in addition to tax, an additional tax of such amount as may be specified by the Government by notification in the Gazette, not exceeding the amount of the tax due.(2)The additional tax under sub-section (1) shall be paid along with the arrears of tax.(3)[ Any difference in tax payable consequent on the increase in the rates of tax shall be payable along with the tax payable for the subsequent period without payment of additional tax under sub-section (1).] [Inserted by Act 10 of 1997.];
