194Penalty for late payment of tax

1. Notwithstanding the provisions of this Part, if any local authorities fuel tax that has become payable remains unpaid after the date on which it became payable under section 193, 10% of the amount of the tax unpaid shall be added to it by way of additional tax, and shall be payable accordingly: provided that a meeting of representatives of the component authorities, held in accordance with section 186, may in any particular case, for reasons which in its discretion it thinks sufficient, remit the whole or any part of the additional tax payable.