Section 18(1) in The Gujarat Motor Vehicles Tax Act, 1958
(1)Where the whole or any 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, the Taxation Authority may levy, in addition to the tax so due, a penalty not exceeding 25 per cent of the amount [so due] [Sub-section (4A) was inserted by Gujarat 6 of 1999, section 4 (w.e.f. 01-04-1999).].
