Section 9(3) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(3)Where the tax or additional tax in respect of a motor vehicle is not paid within the period specified in sub-section (1) in addition to the tax or the additional tax due, a penalty at such rate not exceeding twenty five per cent of the due amount, as may be prescribed, shall be payable, for which the owner and the operator if any shall be jointly and severally liable.
