Subs. by sec. 10 (II) B of U. P. Act No. 18 of 2009. — THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 19971

4. Subs. by sec. 10 (II) B of U. P. Act No. 18 of 2009. Payment of tax and penalty Vehicles not to be used in Uttar Pradesh without payment of tax transferee was the owner of the said motor vehicle during the period for which such tax additional tax or penalty is due. Where the tax or additional tax in respect of a motor vehicle is not paid within the period specified in sub-section (1), in addition to the tax or the additional tax due, a penalty at such rate 1 [not exceeding the due amount] as may be prescribed, shall be payable, for which the owner and the operator if any shall be jointly and severally liable. In computing the amount tax, additional tax or penalty under this Act the amount shall be rounded off to the nearest rupee, that is to say a fraction of a rupee being fifty paise or more shall be rounded off to the next higher rupee and any fraction less than fifty paise shall be ignored.

Section 4