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Section 7-A
The Jammu and Kashmir Motor Vehicles Taxation Act, 1957Jammu and Kashmir

Section 7-A. Period specified for payment of tax

1[7-A. Period specified for payment of tax.–– Notwithstanding anything contained in this Act, if any tax or other amount due under this Act is not paid within the time fixed for the payment thereof or within a period of three months from the date of demand whichever is earlier, the person from whom the tax or other amount is due shall be liable to pay in addition to the tax or amount due, a sum equal to 2 of such tax or amount for each month or part thereof, after the period specified for its payment.]

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.