Section 17(2) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(2)Whenever, the taxation authority determines the tax in respect of a transport vehicle under section 7-B or in respect of an owner of a motor vehicle under section 7-C, as the case may be, which such owner was liable to pay, and has not paid the taxation authority, may after giving an opportunity of being heard, also direct that such owner shall pay, in the manner prescribed by way of penalty, a sum not exceeding five times, the amount of tax so assessed subject to a minimum of five thousand rupees.
