(1) The tax payable under Section 3 or 4 of the Act shall be paid to the Taxation Authority by the owner, dealer or manufacturer, as the case may be, as follows :-
(a) if the lax is payable for a quarter, not later than fifteen days after the commencement of the quarter;
(b) if the tax is payable for a month, not later than ten days after the commencement of the month; and
(c) if the tax is payable for a period less than a quarter or a month, [or for the lifetime of the vehicle] as the case may be, on or before the date on which the tax becomes due :
[Provided that the tax in respect of a motor vehicle due for registration in the State shall be paid on the date on which its registration becomes due.]
Provided further that [the difference of the tax payable] by a public service vehicle plying on a temporary permit or a special permit shall be, paid at the time of issue of temporary permit or special permit, as the case may be.
(2) The tax may be paid for two or more quarters in advance.
(3) Payment of every amount under the Act shall be made :-
(a) by a crossed bank draft drawn on [any scheduled Bank] at the place where the Taxation Authority is located;
(b) by crediting in the treasury or sub-treasury located within the jurisdiction of the Taxation Authority through treasury challan :
Provided that the Taxation Authority may allow the owner of a vehicle other than a transport vehicle to deposit the amount in cash in its office in which case a money receipt shall be issued to the person depositing the amount.
(4) In case the amount due is allowed to be deposited in cash in the Office of the Taxation Authority, the person authorised by the Taxation Authority to receive cash shall prepare a money receipt in triplicate :-
(a) in Form 'F', if the payment is in respect of life time tax;
(b) in Form 'G' in other cases;
and the second copy shall be given to the person depositing the amount and the first copy shall be posted with the declaration prescribed under Rule 5 or 6, as the case may be.
(5) The date of payment of lax shall be the date of receipt of crossed Bank draft by the Taxation Authority or the date of crediting the amount in the treasury or the date of depositing the amount in the Office of the Taxation Authority, as the case may be :
[Provided that the date of payment of tax by adjustment of a refund claim as per sub-rule (9) of Rule 14 shall be deemed lo be the date of presentation of application for refund of tax under sub-rule (2) of that rule.]
(6) The Taxation Authority after satisfying itself that the tax due in respect of a motor vehicle has been paid, shall make an endorsement duly signed and stamped with office seal in the Certificate of registration specifying therein the amount of tax paid and the period for which it is paid. Simultaneously, an endorsement shall be made in the 'Demand and Recovery Register' prescribed under sub-rule (2) of Rule 20, which shall be signed by the Taxation Authority itself or by an Officer not below the rank of Sub-Inspector duly authorised by it in writing in this behalf.