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[Cites 0, Cited by 0] [Section 9] [Entire Act]

State of Odisha - Subsection

Section 9(2) in The Orissa Motor Vehicles Taxation Rules, 1976

(2)Where the tax and additional tax for the period in respect of a vehicle was not been paid as required under the provisions of Sub-rule (1) and continue to remain unpaid for a period of fifteen days from the due date of payment which shall be deemed to be the grace period for payment the Taxing Officer shall impose penalty in respect of such vehicles as specified in the Table below :[Provided that the grace period for payment of one time tax in respect of a new vehicle shall be one month from the due date of payment and penalty that may be levied under Sub-section (1) of section 13 for delay in payment of one time tax shall be at the rate of ten per cent of the one time tax due in respect of the vehicle for every month or part thereof after expiry of the grace period during which the delay continues subject to the maximum of twice the annual rate of tax specified in the Schedule-1] [Added vide Orissa Gazette Extraordinary No. 510/9.5.1994-Notification SRO No. 401/94/3.5.1994.];Table
  Period Amount of penalty
(i) If paid within fifteen days after the grace period Penalty to be charged at 25 per cent of the tax/additional taxdue.
(ii) If paid after fifteen day but within one month after the graceperiod Penalty to be charged at 50 per cent of the tax/additional taxdue.
(iii) If paid after one month but within two months after the graceperiod Penalty to be charged equal to the tax/additional tax due.
(iv) If paid beyond two months after the grace period Penalty to be charged double the tax/additional tax due.