Section 10 in The M.P. Motoryan Karadhan Rules, 1991
10. Imposition and payment of penalty etc.
(1)Penally payable under Section 13 of the Act shall be paid by the owner of the motor vehicle alongwith the amount of tax due and details of the same shall be furnished in the declaration specified under Rule 5 or 6, as the case may be.(2)On receipt of declaration in Form-'A, 'B' or 'C' the Taxation Authority shall satisfy itself as to the correctness of the amount of penalty paid by the owner and if it is satisfied that such amount has correctly been paid, pass an order to that effect.(3)If the Taxation Authority, on examination of the declaration, is not satisfied as to the correctness of the amount of penalty paid by the owner, it shall after giving an opportunity of being heard to the owner or his duly authorised agent, pass orders fixing the amount of penalty for the period covered by the declaration.(4)If the owner of a motor vehicle fails to pay lax within the period laid down under the Act and these rules, the Taxation Authority shall, as early as possible but not later than fifteen days after the expiry of such period, proceed to fix the amount of penalty suo motu and shall initiate proceedings to recover the amount of tax, penalty and interest without delay.
