Section 15(1) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(1)Where any person liable to pay tax under this Act falls to comply with any of the provisions of this Act, then the assessing authority may, after giving such person a reasonable opportunity of being heard, by order in writing impose on him in addition to any tax payable, a sum by way of penalty not exceeding twice the amount of tax.
