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Penalty for Tax
PENALTY STRUCTURE (Upto 30/09/2002)
| Class of Vehicles | II Month | III Month | After Quarter |
|---|---|---|---|
| Goods Vehicle | 20 | 40 | 50 |
| National Permit | 30 | 60 | 80 |
| Stage Carriage | 10 | 20 | 50 |
| Auto | 30 | 50 | 80 |
| Vikram | 30 | 50 | 80 |
| Tourist Taxi | 30 | 50 | 80 |
| Maxi Cab | 30 | 50 | 80 |
| Tractor | 50 | 80 | 100 |
| Motor Car | 50 | 80 | 100 |
| Motor Vehicle | 50 | 80 | 100 |
Note :In respect of Tractor, Motor Car, Motor cycle the penalty of 25% may collected after 10th of every Ist month of the quarters and in respect of Transport vehicles 10% of Tax may be collected for subsequent similar late payments.
PENALTY STRUCTURE (After 1/10/2002)
| Rate of penalty to be levied | ||||
| Beyond the due date but within 2nd month | After the 2nd month but within 3rd month | Beyond 3rd month | Remarks | |
| In respect of cases for which tax is paid to quarterly basis | ¼ | ½ | Full | However, penalty shall not exceed the Annual tax in respect of such vehicle in accordance with Section 9 of Pondicherry Motor Vehicles Taxation Act & Rules, 1967 |
| Half-yearly basis Department | 1/8 | ¼ | ½ | |
| Annual basis Life time tax | 1/16 | 1/8 | 1/4 | |

