Section 15(a) in Tamil Nadu Motor Vehicles Taxation Act, 1974
(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
