(1) Every registered owner or person having possession or control of a motor vehicle used or kept for use in Himachal Pradesh shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the same to the taxation authority within the prescribed time.
3 [(2) The tax to which a registered owner or person having possession or control of a motor vehicle appears by such declaration to be liable under section 3 shall be paid by him-
(a) where such vehicle is described in column (2) of Schedule-I,- 4 [(i) for a year at the rate as notified by the State Government under sub-section (1) of section 3 of this Act; or]
(ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or
(iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of the annual rate for each complete month or part thereof included in such period:
Provided that if the registered owner or person having possession or control of such vehicle wants to pay the tax in advance for more than a year, he shall be at liberty to do so; or 5 [(b)**************]
(3) This tax shall be paid within such time and in such manner as may be prescribed.
(4) In calculating the tax due for any period less than one year, fraction of a rupee shall be counted as a rupee.
1 [4-A. Obligation to make declaration in respect of transport vehicles to pay special road tax.- (1) In respect of a transport vehicle an
1. Substituted for the roman figures, sign and word “I, II and III” vide H.P. Act No.
21 of 2001.
2. Second proviso to section 3-C (1) deleted vide H.P. Act No. 21 of 2001.
3. Sub-section (2) substituted vide H.P. Act No. 18 of 1992, effective from 29 th April, 1992.
4. Existing sub-clause (i) substituted vide H.P. Act No. 20 of 2002.
5. Existing clause (b) deleted vide H.P. Act No. 21 of 2001.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 11 owner shall also be required to make declaration in the prescribed form stating the prescribed particulars.
(2) The special road tax payable under section 3-A in respect of transport vehicle shall be paid in the prescribed manner:
Provided that unless the manner is prescribed, the amount of tax payable quarterly and monthly shall be one-fourth and one-twelfth respectively, of the annual rates of tax specified in 2 [Schedule-I].