(1) A tax shall be leviable on every motor-vehicle in equal Imposition instalrncnts for quarterly periods commencing dn the first day of April, of lax.
the first day of July, the first day of October, and the k s t day of January, at 6 [ s ~ ~ h raies, not exceeding '[thirty five thousand rupees] per vehicle for a period of one year, as the State Government may be notification direct :
1. Substituted for the word "Punjab" by Haryana Maption uf Laws Order, 1968.
2. Inserted by Haryana Arlaplation of Laws Order, 1968.
3. Substituted for the word "Provinc~al" by the Adaptation of Lzws Order, 1950.
4. Inserted by Punjab Act TI of 1940, section 2.
' 5. Subsb'luled for the word "an oti!icer" by Punjab Act 30 of 196 1 .
' 6 . Substituted for "two thousand and two hundred and fifty" by Punjab Act 25 of . l9b5, and taken ef lec l from 1 st January, 1966.
7. '~ubstituted for h e words ti-upees rour thousand and two hundred" by Haryana Aci 16 of 1971 and Further substituted by Haryana Act 4 of 1973.
MOTOR-VEHICLES 11924 : Pb. Act IV TAYrnOri
Provided that any broken period in such quarterly periods shall, for the purpose of levying thc tax, be considered as a fill period :
'[ Provided further that on e v e y motor vehicle, not exempt under an Inter-State agreement entered into under section 63 of the Motor I Vehicles Act, 1939, entering the State of Haryana against a temporary permit issued for'a period not exceeding fifteen days, the tax shall bc levied equal to one-twenty-fifih.of the tax payable per vehicle for a period of one year:]
2provided futther that the tax on cars, motor-cycles and other two wheeler motor vehicles used for personal purposes shall be leviable in lumpsum as one time tax, as may be prescribed.]
(2) The tax shall be paid upon a license to be taken out and paid for under the provisions of this Act by the person who keeps the motor-vehicle for use.
Obligation of 4. ( I j Every person who keeps a motor-vehicle for use shall fill persou keeping up and sign a declaration in the prescribed form, stating the prescribed motor-vehides particulars, and shall deliver the declaration as filled up and signed by to make declantion and to pay him to the Licensing off~cer before the 30th day of Aprjl, ,1925, or if such tax. person commences to kcep the motor-vehicle for use after the1 0th day of April, 1925, then before the expirationof 21 days from the day ofhis commencing to keep the motor-vehicle for use. ,
(2) The tax to which he appears by such declaration to be liable shall be paid by the person keeping the motor-vehicle, if for the first quarterly period before the 30th day of April, if for [he second quarterly period before the 3 1 st day of July, if for the tbird quarterly period bcfore the 31 st day of October, and if for the fourth quarterly period before the 3 1 st day of January:
Provided that ifsuch person commences to keep the motor-vehicle for use after the 1 0th day of April, 1 925, he shall pay the first instalment due before the expiration of 2ldays from the day of his commencing to keep the motor-vehicle for use. I
(3) Every person who owns any motor-vehicle wllich is let for hire shall, for the purposes of this Act, be deemed to be person who keeps the motor-vehiclc for use.
1. Inscted by Haryana Act 13 of 1973.
2. Added by Haryana Act 4 of 1989.
1923 : Pb. Act IV] MUrOR-VEItICLES TAXATlClN
5. Whenever any person, who has delivered a declaration under the preceding section becomes liable to an additional tax by reason of his keeping a greater number of mo tor-vehicles for use than he has stated in the declaration, 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 additional declaration speci fylng with reference to such liability the particulars required by the preceding section.
Such person shall deliver the additional dxiaration so filled up and signed and pay such additional tax as by the last mentioned declaration appears to be payable by him to the licensing officer before the expiration of 21 days ftom the day of his becoming so liable as aforesaid :
Provided that when payment is made of additional tax by reason of any change in the character 'of any motor-vehicIe, an allowance shall be made for the tax already paid.
6. The licensing officer may direct a special notice to be served upon any person requiring such person to fil! up, sign and deliver to the officer named in such notice, a form of declaralion, to be lefi with such noticc, staling whether such person is or is not liable to the payment of any tax and to pay the tax to which he appears by such declaration to be liable lo t h e person named therein before the expiration of 14 days horn the date of the service of such special notice.
- 7. Every licensing officer shall grant and dcliver to every person who pays to him Ihe first instalment of tax due, a license in which shall be specified the particulars of the tax paid, with any other paticulars that may be prescribed. The license shall be dated on the day of granting the sameAand shall expire on the 31st day of March next following.
'7-A. Notwithstanding any thg contained in this Act or the rules made thereunder,-
(a) no licence under section 7 in respect of a motor-vehicle, as defined in clause (j) of section 2 of the Punjab Passengers and Goods Taxalion Act, 1952, shall be grantcd by the licensing officer to any person to whom a registration ccrtificate in respect of such rnoior-vehicle undcr that Act has been granted and if the registration certificate under that Act is cancelled or suspended, Ihe licence undcr'this Act 1 . hseled by Punjab Act 5 of 1963.
Obligation to make additional declaration and ro pay h t l ~ c r lax.
Service of special notice to make dcclara tion and to pay tax Grant of license.
Registration ~ e ~ c a c e uoder Punjab Act 16 of 1952 to be conditioii precedent for grant of Iicense or token under this Act.
MOTOR-VEHIULFZ~ 11924 : Pb. Act IV TAXATION I Penalty for omission to comply with the provisions of section 4.
Penalty for keeping a mo tor-vehicle without a license or failure to pay lax.
Recovery -of tax or additional tax imposed under seclion 8 or section 9.
shall be deemed to be cancelled or suspended, as the case m a y be; and [(b) no token for the payment of tax for any quarterly -. eriod under this Act shall be issued to any person in respect oFa motor vehicle referred to in clause (a) unless the authority issuing - the token is satisfied that such person has - (0 paid the tax under glat Act in respect of such motor vehicle for such period; or ( i i ) opted to pay the tax on the basis of actual fare or freight.]