Section 9(3) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(3)Where the tax or additional tax in respect of a motor vehicle is not paid within the period specified in sub-section (1) in addition to the tax or the additional tax due, a penalty at such rate [not exceeding the due amount,] [Substitute by section 10(2) of Uttarakhand Act No. 08 of 2013.] as may be prescribed, shall be payable, for which the owner and the operator if any shall be jointly and severally liable.
