Section 13. Penalty payable when tax not paid

{
    "act_title": "THE ARUNACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1984",
    "act_slug": "the-arunachal-pradesh-motor-vehicles-taxation-act-1984",
    "section_label": "Section",
    "section": {
        "number": "13",
        "title": "Section 13. Penalty payable when tax not paid",
        "chapter": null,
        "content": "When any owner or any person who has possession or control of any motor vehicle used or kept for use in Arunachal Pradesh is in default in making a payment of the tax, the Taxation Officer shall direct that, in addition to the amount of arrears, a sum not exceeding one fourth of the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty:",
        "footnote": "",
        "is_definition": false,
        "sort_order": 430
    },
    "prev_section": "12",
    "next_section": "13"
}