Section 15 in Tamil Nadu Motor Vehicles Taxation Act, 1974
15. Penalty for failure to pay tax.
- If the tax due in respect of any motor vehicle has not been paid within the period prescribed under section 8, the registered owner or the person having possession or control thereof shall -(a)pay, in addition to the tax, a penalty of such sum, not exceeding twice the amount of the [quarterly tax, or as the case maybe, half of the amount of annual tax payable] [Substituted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1989 (Tamil Nadu Act 25 of 1989), which came into force on 1st April 1989.], as may be prescribed and different sums may be prescribed for different classes of motor vehicles and for different periods; and(b)[ also be punishable with fine which may extend to fifty rupees, and the amount of the tax due by him in respect of such vehicle together with penalty referred to in clause (a) shall also be recovered as if such tax and penalty were a fine.] [Substituted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1989 (Tamil Nadu Act 25 of 1989).]
