Section 11 in Delhi Motor Vehicles Taxation Act, 1962
11. Penalty payable when tax not paid.
- When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in Delhi is in default in making a payment of the tax, the taxation authority may direct that, in addition to the amount of arrears, a sum not exceeding the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty.
