Section 17(6) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(6)[ If the tax due under this Act, is not paid by owner of the vehicle within time prescribed in the rules, the taxation authority may, after giving such owner an opportunity of being heard, direct that such owner shall pay, in the manner prescribed by way of penalty a sum not exceeding the amount of tax due from him.] [Inserted vide H.P. Motor Vehicles Taxation(Amendment) Act, 2001.]
