Section 18. Penalty for non-payment of tax

{
    "act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
    "act_slug": "gujarat-motor-vehicles-tax-act-1958",
    "section_label": "Section",
    "section": {
        "number": "18",
        "title": "Section 18. Penalty for non-payment of tax",
        "chapter": null,
        "content": "18. (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 of tax so due.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 690
    },
    "prev_section": "17",
    "next_section": "18"
}