Section 18 in The Gujarat Motor Vehicles Tax Act, 1958
18. [ Penalty for non-payment of tax. [Section 18 was substituted for the original, by Gujarat 1 of 1971, section 5.]
(1)Where the whole or any portion of the tax due in accordance with the provisions of this Act in respect of any motor vehicle for any period or part thereof has not been paid in time by the person liable for the payment thereof, the Taxation Authority may levy, in addition to the tax so due, a penalty not exceeding 25 per cent of the amount [so due] [Sub-section (4A) was inserted by Gujarat 6 of 1999, section 4 (w.e.f. 01-04-1999).].(1A)[ Where a registered owner or any person in possession or control of a motor vehicle who is required not to use or to keep for use such vehicle for a specified period in accordance with a declaration given by him to the Taxation Authority uses or keeps for use such vehicle at any time during such period, the Taxation Authority may levy in addition to the tax leviable on the vehicle for the period for which the vehicle was used or kept for use a penalty equal to twice the amount of tax so leviable.(1AA)[ Where a register owner or any person in possession or control of an omnibus who is required to use or to keep for use such omnibus for the purpose for which it is registered is found using such omnibus other than that purpose, the Taxation Authority may levy a penalty equal to the monthly instalment of tax for that month payable in respect of the designated omnibus.] [Sub-sections (1A) and (IB) inserted by Gujarat 9 of 2002, dated 31st March 2002](IB)Where penalty is leviable under both sub-sections (1) and (1 A), it shall be levied under sub-section (1A) and not under sub-section (1).](2)The amount of penalty levied under sub-section (1) [or sub-section (1 A)] [Inserted by Gujarat 9 of 2002, dated 31st March 2002] [or subsection (1AA)] [Inserted by Gujarat 16 of 2003, dated 31sl March 2003 (w.e.f 01-04-2003)] shall, unless it is paid within the prescribed time, be recoverable in the same manner as an arrear of land revenue.]
