Amendment status not verified — confirm the current text below against the official source.
Whenever any person. who has delivered a declarauon under ·(scct10n 4 and 4-A) becomes hable to an addiuonal tax by reason of hrs keeping o greater number of motor vehicles, for use than he has slated in the declarauon or by reason of any change in the character of any motor vehicle kept by him for use, he shall fill up and sign an add1ttonal decla.ratton specifying with reference to such liability the particularsrequired under 1[sect1on4 and 4-A) Such person shall deliver the ado1t1onal declaration so filled up and signed and pay such add1honal tax as by the last mentioned declaration appears to be payableby him to the licensing officer before the exp1rauon of 2 l days from the day of lus becoming so liable as aforesaid · Provided tbal when paymcnl is made of additional lax by reason of any change in the character of any motor vehicle, an allowance shall be made for the U1X already paid. 1[(5-A) 11 as a result ofrev1s1on ofrale of U\X as may be specifiedunder section 3 or section 3-F. a motor vehicle or a transport vehicle, as the case may be, in respect ofwh1ch tax has been paid. bi:comes liable to tax al a high rate, the owner or any person having pol>sess1on or control of the motor vehicle or transport vehicle, as the case may be, shall, within the time allowed for pa?ent of tax for the following year or quarter or month thereof, as the case may be. pay add1tionol ta."< of a sum which is equal to the dt ITcreuce bt!tween the tax already paid and the tax which becomes payableat the higher rate due to such revision m respect of such vehicles for the remainder of the complete current month of the quarter or the year, as the case may be, and the licensing oflicer shall not issue a fresh token in respect of such vehicle until such umoU!'ll of tax bas been paid.]