Section 11
Penalty payable when tax not paid.
The Delhi Motor Vehicles Taxation Act, 1962
About this Act
An Act to impose a tax on motor vehicles in the Union territory of Delhi and for other matters connected therewith.
When any registered owner or any person who has
possession or control of any motor vehicle used or kept for use in Delhi is in default in making a payment
of the tax the taxation authority may direct that, in addition to the amount of arrears, a sum not exceeding
the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty:
Provided that before giving any such direction the registered owner or such person shall be given a reasonable opportunity of being heard.
Provided that before giving any such direction the registered owner or such person shall be given a reasonable opportunity of being heard.