Amendment status not verified — confirm the current text below against the official source.
(1) Where, before the commencement of this Act, tax in respect of a motor vehicle for any period after such commencement has been paid at the rates in force at the time of payment, the registered owner or person having possession or control of such motor vehicle shall be liable to pay, in addition, an amount equal to the difference between the tax payable under this Act for the said period and the tax already paid for that period. (2) The amount payable under sub-section (1) shall be calculated and paid in such manner and within such time as may be prescribed.