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Section 12: Penalty for failure to pay tax

The Goa Daman and Diu Motor vehicles Tax Act 1974Union territory Act of Dadra and Nagar Haveli and Daman and Diu · Act 8 of 1974

If the tax due in respect of any motor vehicle has not been paid as specified in section 4 or section 7, the registered owner or the person having the possession or control thereof shall, in addition to the payment of the tax due, be liable to a penalty, which shall not be less than 25 percent of the tax for the defaulting quarters; provided that the said penalty leviable on tax shall not be charged for the first two months from the start of the financial year.]

Where this provision sits

ActThe Goa Daman and Diu Motor vehicles Tax Act 1974
Section12
Marginal notePenalty for failure to pay tax
JurisdictionUnion territory of Dadra and Nagar Haveli and Daman and Diu
StatusIn force as published by the source

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