Section 15 in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
15. Penalty.
(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.(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.
