In the case of vehicles used for personal purposes kept in the State without payment of Road Tax, the penalty is charged @0.5% of the lump sum one-time tax payable, on per day basis w.e.f 31st day from the date of purchase of the vehicle.

In the case of other vehicles, the penalty will be charged @ 1% of the road tax due w.e.f 31st day from the date of purchase of the vehicle in case of new vehicles, and w.e.f 1st May, 1st August ,1st November and 1st February for the quarters January-March, April-June, July-Sept and October-December respectively, in respect of the quarterly tax payable by already registered vehicles.

The maximum amount of penalty, however, will not exceed twice the amount of tax due.