Owner/ person in possession of motor vehicles in Haryana for which tax is due, liable to pay (in addition to the due tax) a penalty @ 3% per month of the tax due

The Transport Department of Haryana (“Department”) has notified that in the event tax due in respect of any motor vehicle has not been paid by the owner / person in possession or control thereof, within the specified time, then in addition to payment of the tax due, the owner will also be liable to pay penalty @ 3% per month of the tax due.
However, the actual amount of penalty will not exceed the amount of tax due.
Any delay in payment of tax will be charged for payment of the penalty for the full month i.e. partial month will be treated as an entire month for the purpose of calculating the penalty.
[For instance, if tax is due to be paid by the 10th day of a month and is not paid up to the 15th day of the month, the vehicle owner will be liable to pay a penalty for an entire month up to the 10th day of next month.]
Background:
The present Notification has been issued as an amendment to the Notification issued by the Department on 29th September, 2017 for revising the tax under Haryana Motor Vehicle Taxation Act, 2016.
Source: Government of Haryana