Amendment status not verified — confirm the current text below against the official source.
Paymenl qftax and mu: of licence.—(l) The tax levied in pursuance ofsub-section (.1) ofsection 3 shall be paid in advance, in such manner as may be prescribed, by the registered owner or person having possession or control of the motor vehicle, for a quarter, half ear or year, at his choice, upon a quarterly, half yearly or annual icence to be taken out by him. EAIIIHMIIDH.—Thc tax for a half ycaily liceiicc shall not exceed twice, and the tax for an annual licence shall not exceed foul times, the tax For a quaiteily licence. (2) In the case oflialllyeaily and annual licence such icbate in respect of the tax as may be prescribed shall be granted. (.5) When any person pays the amount of tax in respect of a motot vehicle used or kept for use in the State or pioduccs a certificate horn the Regional Transpmt Cities, on proof, that no tax is payable in iespect of such vehicle, the Taxation Otficer shall— (a) grant to such peison a licence in the picscribed form, and (b) record that the tax has been paid for the specified period or that no tax is payable in respect of that vehicle, as the case may be, in the certificate of registration granted in respect of the vehicle undei the Motor Vehicles Act, 1939, or in the case of vehicles not registered under that Act, in a certificate in such form as may be pres- cribed by the Government. (4) No motor vehicle liable to tax under section 3 shall be kept for use in the State, unless the registered owner, or the person having possessmn or control of such vehicle has obtained a tax licence under sub-section (3) in respect of that vehicle. (5) No motor vehicle liable to tax undei section 3 shall be used in the State unless a valid tax licence obtained undei sub-section (3) is displayed on the vehicle in the prescribed manner. (6) Notwithstanding anything contained in SUb‘SCCIlOfl (I), no person shall be liable to tax duiing any period on account of any taxable motor vehicle, the tax due in respect of which for the same period has already been paid by some other person.