The owner of a motor vehicle applying to pay tax on the vehicle or in the case of a vehicle which is exempted from payment of tax under the Act, when applying for exemption, shall forward with the application a valid certificate of insurance of sub-section (4) of Section 147 of Act relating to the vehicle and complying with the requirements of Chapter-XI of the Act and valid- The Jharkhand Motor Vehicles Rules, 2001 111
(a) if the application is made before the commencement of the period for which tax is tendered, on the first day of that period, or
(b) if the application is made during the period for which tax is tendered, on the date on which the application is made:
Provided that in case, the vehicle is a vehicle to which Section 146 does not apply, such evidence in Form 53 prescribed under the Central Motor Vehicles Rules, 1989, shall be forwarded with such application.