Amendment status not verified — confirm the current text below against the official source.
Whenever any person, who has delivered a declaratton under '[secrion 4 and 4-A] becomes liable 10 an additional tax by reason ofhis keepmg 3 grealer number of mOlor vehicles, for use than be has stated in the declaration or by reason ofany change in the character of any motor vehicle kept by him for use, he shall fill up and Sign an additional declaration specifying with reference to such liability the particulars required undcr l[sechon 4 and 4-AJ. Such person shall deliver theaddJtional declaration so filled up and signed and pay such additional tax 3S by the last mentioned declaralion appears 10 be payable by him to the licensing officer before the explratlon of 21 days from the day of hIs becoming so hable as aforesaJd' Provided that when payment is made of additional tax by reason of any change U1 the character ofany motor vehicle, an allowance shall be made for the tax already paid. J[(5_A} Ifas a result of revIsion of rate of tax as may be specified under section J or section J-F. a motor vehicle or a transport vehicle, as the case may be, tn respect ofwhich tax has been paid. becomes liable to tax at a hIgh rate, lhe owner or :my person having possession or conlrol of the molor vehIcle or l!ansport vehicle, as the case may be, shall, wilhin the time allowed for payftlent of lax for the following year or qmmer or month thereof, as the case may be, pay additional tax ofa sum which is equal to the difference betv/een the tax already paid and the tax whieh becomes payable at the higher rate due to such revision in respect of such vehicles for the remainder of lhe complete current month of the quarter or the year, as the case may be, and Ihe ticcnsmg officer shall not issue a fresh token in respect of such vehicle unlil such amount of tax has been paid.]