Section 8(6) in The M.P. Motoryan Karadhan Adhiniyam, 1991
(6)Where the owner files a false declaration the taxation authority shall, alter giving the owner an opportunity of being heard, by an order in writing, impose a penalty not exceeding twice the amount of tax determined under sub-section (3).Explanation. - "Alteration in a motor vehicle" includes an acquisition, surrender or non-use of or any change in a permit by which the vehicle is covered.]
