(1) For vehicles other than personalised vehicles the due date of payment of tax shall be the date of expiry of the period for which the tax had been last paid. In cases where no such tax had previously been paid, the date of acquisition of the vehicle or the date when such tax is imposed by law shall be due date for tax payment. For payment of differential taxes under the provision of Section 8, the due date shall be within seven days from the date of alteration in the vehicle or the change in its use.
(2) Where the tax for any period in respect of vehicle has not been paid as required under the provisions of sub-rule (1) and continues to remain unpaid Page 3 of 18 thereafter, the taxing officer may impose penalty in respect of such vehicles at the rate specified in the table below:- Table Period Amount of penalty
(i) If paid within fifteen days from the due date of payment.
Nil This will be treated as a grace period.
(ii) If paid after fifteen days but within 30 days of the due date of payment.
Penalty to be charged at the rate of 25 per cent of the tax.
(iii) If paid after 30 days but within 60 days of the due date of payment.
Penalty to be charged at the rate of 50 per cent of the taxes due.
(iv) If paid after 60 days but within 90 days of due date of tax payment date.
Penalty to be charged equal to the taxes due.
(v) If paid beyond 90 days after the due date.
Penalty to be charged will be twice the taxes due.
(3) Where the composite fee in respect of vehicles plying under National Permit Scheme has not be paid within the due date as required under the provisions of the said Scheme the Taxing Officer shall impose penalty at the rate provided in the said Scheme, in respect of such vehicle.