Section 18(2) in The Gujarat Motor Vehicles Tax Act, 1958
(2)The amount of penalty levied under sub-section (1) [or sub-section (1 A)] [Inserted by Gujarat 9 of 2002, dated 31st March 2002] [or subsection (1AA)] [Inserted by Gujarat 16 of 2003, dated 31sl March 2003 (w.e.f 01-04-2003)] shall, unless it is paid within the prescribed time, be recoverable in the same manner as an arrear of land revenue.]
