Section 8A(1) in The Gujarat Motor Vehicles Tax Act, 1958
(1)Where the whole or may portion of the tax due in accordance with the provisions of this Act in respect of any motor vehicle for any period or part thereof has not been paid in time by the person liable for the payment thereof, such person shall be liable to pay in addition to the tax so due, simple interest[at such rate not exceeding eighteen per cent per annum, as the State Government may, by notification in the Official Gazette, specify], on the amount of tax so due but not so paid or any less amount thereof remaining unpaid during such period.
