(1) When a person pays the amount of tax leviable under 3 [sections 3 and 3-A] in respect of any motor vehicle or proves to the satisfaction of the taxation authority that no such tax is payable in respect of such vehicle, the taxation authority shall-
(a) issue to such person a token in the prescribed form specifying therein the period for which such tax has been paid or that no such tax is payable ; and
(b) specify in the certificate of registration granted in respect of the vehicle under the Motor Vehicles Act, 4 [1988], or in the case of vehicles not registered under that Act, in a certificate in such form as may be prescribed, that the tax has been paid for the period specified under clause (a) or that no tax is payable in respect of that vehicle, as the case may be:
Provided that no token in respect of a motor vehicle as defined in clause (e) of section 2 of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 (15 of 1955), shall be issued to any person to whom a registration certificate in respect of such motor vehicle under that Act has not been granted.
(2) No Motor vehicle liable to tax under this Act shall be used or kept for use in Himachal Pradesh unless the registered owner or the person having possession or control of such vehicle has obtained a valid token in respect of that vehicle, and that token is displayed on the vehicle in the prescribed manner.
5 [5-A. Obligation on revision of rates of tax.- If as a result of revision of rates of tax levied under this Act, a motor vehicle or a transport vehicle, as the case may be, in respect of which tax has been paid, becomes liable to tax at a higher rate, the owner or any person having possession or control of the motor vehicle or transport vehicle, as the case may be, shall, within the time allowed for payment of tax for the following year or quarter
1. New Section 4-A. inserted vide H.P. Act No. 15 of 1999, effective from 1 st January,
2000.
2. Substituted for the words and sign “in Schedule-III, referred to in section 3-A of this Act” vide H.P. Act No. 14 of 2004.
3. Substituted for the words, figures and letters “section 3” vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
4. Substituted for the figure “1939” vide H.P. Act No. 21 of 2001.
5. Section 5-A inserted vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
12 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 or month thereof, as the case may be, pay additional tax or a sum which is equal to the difference between the tax already paid and the tax which becomes payable at the higher rate due to such revision in respect of such vehicles for the remainder of the complete current month or the quarter or the year, as the case may be, and the taxation authority shall not issue a fresh token in respect of such vehicle until such amount of tax has been paid.]