Section 23 in Bihar Motor Vehicles Taxation Act, 1994
23. Liability to pay penalty for non-payment of tax in time.
- If the tax payable in respect of a vehicle other than personalised vehicle has not been paid during prescribed period, the person liable to pay such tax shall pay, together with arrears to tax, a penalty at the rate prescribed by the State Government.[Provided that the State Government may, by notification make an exemption, reduction or other modification in regard to the penalty payable in respect of any motor vehicle or class of motor vehicles] ['Proviso' Inserted by Act 7, 2006.]
