Section 16(1)(a) in The Maharashtra Motor Vehicles Tax Act, 1958
(a)as a registered owner or otherwise, has the possession or control of any motor vehicle used or kept for use in the State without having paid the amount of the tax, [for interest,] [These words were substituted for the words 'or additional tax' by Maharashtra 22 of 1979, Section 15(a)(i).] due in accordance with the provisions of this Act in respect of such vehicle, or