Amendment status not verified — confirm the current text below against the official source.
(I) Every owner or person having possession or control of a motor vehicle used or kept for use in Arunachal Pradesh shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the same to the Taxation Officer within the prescribed, time. (2) The tax to which an owner or person having possession or control of a motor vehicle appears by such declaration to be liable under section 4 shall be paid by him - (a) for a year at the rate specified in the Schedule (hereinafter referred to as the annual rate) ; or. b) for one or more quarters at one-fourth of the annual rate for each quarter; or (c) for any period less than a quarter expiring on the last day of the quarter at one-twelfth of the annual rate for each complete month or parts thereof included in such period. Provided that any broken period in a month shall, for the purpose of levying the tax, be considered as a full month. (3) The tax shall be paid within such time and in such manner as may I be prescribed. 1 (4) In calculating the tax due for any period less than one year I fraction of a rupee shall be counted as a rupee. i