Section 9A(1) in The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
(1)Where the whole or portion of the tax payable to the State Government in respect of any stage carriage in pursuance of section 5, section 6 or section 7 has not been paid in time, the operator shall be liable to pay to the State Government simple interest at twelve percent, per annum-(a)on the outstanding sum of the tax payable in pursuance of section 5, from the date prescribed under that section for the payment of such tax, and(b)on the outstanding sum of the tax payable in pursuance of section 6 or section 7, from the day next after the expiry of the period of fifteen days referred to in sub-section (2) of section 9, until the date of such payment:Provided that the amount of interest payable under this sub-section shall in no case be less than five rupees.
