Section 15(2) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(2)If the person does not, without reasonable cause, pay the tax within the time he is required, by or under the provisions of this Act to pay the assessing authority may, after giving such person a reasonable opportunity of being heard, by order in writing,impose upon him by way of penalty, in addition to the amount of tax and penalty under sub-section (1) a sum equal to.-(a)one and one half per cent, of the amount of tax for each month for the first three months, after the last date by which the person should have paid that tax, and(b)two per cent, of the amount of tax for each month thereafter during the time the person continues to make default in the payment of tax.
