(1) Every ownershall fillupandsigna declaration in the prescribed form and shall submit the same to the licensing officer within a period of thirty days from the date of keeping the motor vehicle in the State and shall deposit the amount of tax as applicable.
(2) Whereatax in respect of a motor vehicle is paid by any owner for a particular period, the licensing officer shall grant to such owner a licence valid throughout the State, in such form, as may be prescribed:
Provided that where a one-time tax is payable under this Act, the payment of such tax shall be recorded in the certificate of registration and no licence shall be granted to such owner.
(3) No motor vehicle shall be used or kept for use in the State unless the tax levied under section 3 has been paid in respect of such vehicle.
5. Ifas a result of revision of rate of tax levied under this Act, a motor vehicle in respect of which 1ax has been paid for a particular period becomes liable to tax at higher rate at any time during such period, the owner of the motor vehicle, shall be liable to pay additional tax equal to the difference between the tax already paid and the tax which becomes payable at higher rate due to such revision, within the time specified in the notification issued under section 3, for the remainder of such period.
6. If the tax leviable in respect of any motor vehicle remains unpaid by the owner liable for the payment thereof and such owner, before paying the tax has transferred the ownership of such motor vehicle, the person to whom the ownership of the motor vehicle has been transferred, shall be liable to pay the said tax.
% (1) When any motor vehicle in respect of which a tax for any period is payable or has been paid, is altered during such period or is proposed to be used during such period in such manner as to cause the motor vehicle in respect of which a higher rate of tax is payable, the owner shall in addition to the tax, if any, due from him for that period be liable to pay for the unexpired portion of such period since the motor vehicle is altered or proposed to be used, an additional tax equal to the difference between the amount of tax payable for such unexpired period at the higher rate and the rate at which the tax was payable or paid before the alteration or use of the vehicle for that period.
2) When the owner becomes liable to the payment of additional tax under sub-section (1), he shall fill up, sign and deliver an additional declaration in the prescribed form within the time specified in the notification issued under section 3, and shall alongwith such additional declaration, pay the additional tax.
(3) On receipt of the additional tax, the licensing officer shall issue to the owner, a fresh licence in place of the original licence or shall cause an entry of such payment to be made in the certificate of registration, as the case may be.
HARYANA GOVT. GAZ. (EXTRA), SEPT. 19, 2016 (BHDR. 28, 1938 SAKA) 13