Amendment status not verified — confirm the current text below against the official source.
(I) Every person who keep,!; a motor vehicle for use shall fill up <lnd SIgn a declaration In the prescribed fonn, stating lhe prcsnibed particulars, and shall deliver the declaratton as filled up and signed by him to lhe hcensmg officer before the 30lh day of April, 1925, or if such pcrwn corrunences to keep :he motor vehicle for use after the 10th day (If Apnl, 1925. then before the expiratIOn of21 days from the da) of his commencmg to keep the motor ve~iC'ie for usc. (2) The tax to which he appeal s by such dcclaration to be tiable shall be paid by the person keeping the motor vehicle, if for the first quarterly period before the 30th day of April, If for the seeond quanerly period before the J Is! day of July, if for the third quarterly period before the 31st day of October, and if for the fourth quarterly period before the 31st day of January: Provided that if such person conunences to keep the motor vehicle for use, after the lOth day ofApril, 1925, he shall pay the first instalment due before the expiration of 21 days from the day of his eommencmg to keep the motor vehicle for use. (3) Every person who owns any motor vehicle which is lei for hire, shall, for the pllIposes of lhis Act, be deemed to be the person who keeps the motor vehicles for use. II\$CTtui by Punjab ACI 22 of 1993. seclion 3 Levy of special rood {ax. ObligatIon of pf'rsons l!eepm, motor vehIcle, 10 make d«larahOfl and 10 p:oy la,_ • Obhg~tion 10 make dcclanllLon m respect of transport vehlclt5 to pay spttial road lax ObhgalLon to makt additional dcdarauOfl and to pay rurthtr tlX. Obligalion on revision or rate:!' of tax Savicc or spel:lal nOllcc 10 make de<:laration and 10 pay tax. 8 114-A (/J In respect of a transport vchlcle an owner shall also be requITed to make declaration in the prescribed fonn stating the prescribed particulars. (1) The special road ta..'t: payable under secllon 3-F In respect of a tranroort vehiclc shall be paid in the prescribed maIUlcr : Provided that unless thc manner IS prescnbcd, the amount oftax payable ,~ quarterly and monthly shall be one fourth and one twelfth, respectively, of the ) annual rates of tax specIfied in Schedule 'N to this Act referred to in section J-F.]