Section 12 in Andhra Pradesh Motor Vehicles Taxation Rules, 1963
12. [ Payment of tax and penalty. [Rules 12 and 12-A substituted for the original Rule 12 by G.O.Ms.No. 1470, dated 19-8-1964, A.P. Gazette RS to Pt-I, dated 10-9-1964, P. 425-426.]
- If the tax due in respect of any motor vehicle has not been paid as specified in Section 4 of the Act the registered owner or the person having possession or control of the motor vehicle shall be liable to pay the arrears of tax from the date of expiry of the period for which tax was already paid, together with any penalty that may be imposed by the licensing Officer.]
