Amendment status not verified — confirm the current text below against the official source.
Section 6-A with marginal heading inserted by Act No.15 of 1994. Levy of tax on certain motor vehicles based on gross traffic earnings. 10 [Act No. 5 of 1963] any other prescribed particulars, in respect of all motor vehicles used or kept for use by him in the State in the preceding year; (3) on receipt of such declaration, the prescribed authority shall, on the basis of such declaration, determine the amount of tax to be paid by such registered owner provisionally and communicate the same to the registered owner by issuing an order of provisional assessment of tax for the year within such period and in such form as may be prescribed; Provided that it shall be open to the prescribed authority to review any order of provisional assessment of tax for the year, in any case where it is considered necessary so to do and pass a fresh order of provisional assessment of tax; 13[(4) the amount of tax provisionally determined under clause (3) shall be paid by the registered owner of the motor vehicles or any other person having possession or control thereof, to the prescribed authority in twelve equal monthly instalments, to be paid on or before the fifteenth day for the month of April and on or before the tenth day for the remaining months in the calendar year, in the manner specified in section 11.] (5) the registered owner shall there after deliver within the prescribed time, the final declaration stating the gross traffic earning of the year and containing such other particulars may be prescribed. Such declaration shall be accompanied, by the details of provisional payment of tax paid to the prescribed authority in pursuance of the order of provisional assessment issued for the year and by such other documents as may be prescribed;