Section 9 in The Punjab Motor Vehicles Taxation Act, 1924
9. Penalty for keeping a motor-vehicle without a license or failure to pay tax.
- Whoever -(a)keeps a motor-vehicle for use without having a proper license, or(b)neglects or refuses to pay any amount of tax to which he is liable within one month from the expiration of the period fixed for such payment.shall be liable to pay, in addition to any arrear of tax that may be due from him, a penalty which may extend to twice the amount of the tax to which he is liable.
