Amendment status not verified — confirm the current text below against the official source.
(1) (a) The tax levied under this Act shall be paid in advance and in the manner specified in section 11, by the registered owner of the motor vehicle or any other person having possession or control thereof, at his choice, either quarterly, half-yearly or annually on a licence to be taken out by him for that quarter; half-year or year, within fifteen days from the commencement of the quarter, half-year or year, as the case may be. The tax for a half-yearly licence shall not exceed twice, and the tax for an annual licence shall not exceed four times, the tax for a quarterly licence. The Government may grant such rebate as may be prescribed in the case of half-yearly and annual licences. 8[(aa) Notwithstanding anything in clause (a), the tax levied under the second proviso to sub-section (2) of section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lumpsum by the registered owner of the motor vehicle or any other person having possession or control thereof: Provided that if the tax in respect of the motor vehicles referred to in the second proviso to sub-section (2) of section 3 has already been paid under sub-section (2) of section 3 prior to the 1st April, 1987 the tax specified under the aforesaid second proviso shall be levied after the expiry of the period for which the tax was so paid and such tax shall be paid within one month from the date of the expiry of the said period;] (b) Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the motor vehicle has not been used during the whole of that quarter, half-year or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Government; shall be payable