Section 10(4)(iii) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(iii)penalty (if any) levied under Section 15, shall be paid by the person, into the Government Treasury, or to the assessing authority in cash or by cheque or Demand Draft by such date as may be specified in the notice issued by the assessing authority for this purpose, being a date not earlier than thirty days from the date of service of the notice.