Section 14 in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
14. Penalty.
(1)Where any person liable to pay tax under the Act fails to comply with any of the provisions of this Act or rules made thereunder, then, the Assessing Authority may, after given such person a reasonable opportunity of being heard, by order in writing impose on him in addition to any tax payable a sum by way of penalty not exceeding twice the amount of tax.(2)[ If a person liable to pay tax under this Act does not pay the tax within the time he is required by or under the provisions of this Act to pay it, then he shall be liable to pay by way of simple interest, in addition to the amount of such tax and penalty, if any, under sub-section (1), a sum equal to two per cent, of the amount of such tax for each month or for part thereof, after the last date by which he should have paid such tax.] [Sub-section (2) was substituted by Maharashtra 19 of 1996 Section 24.]
