Section 10(4) in The M.P. Motoryan Karadhan Rules, 1991
(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.
