(l) The tax levied in pursuance ofsub-section (.1) ofsection 3 shall be paid in advance, in such manner as may be prescribed, by the registered owner or person having possession or control of the motor vehicle, for a quarter, half ear or year, at his choice, upon a quarterly, half yearly or annual icence to be taken out by him.
EAIIIHMIIDH.—Thc tax for a half ycaily liceiicc shall not exceed twice, and the tax for an annual licence shall not exceed foul times, the tax For a quaiteily licence.
(2) In the case oflialllyeaily and annual licence such icbate in respect of the tax as may be prescribed shall be granted.
(.5) When any person pays the amount of tax in respect of a motot vehicle used or kept for use in the State or pioduccs a certificate horn the Regional Transpmt Cities, on proof, that no tax is payable in iespect of such vehicle, the Taxation Otficer shall—
(a) grant to such peison a licence in the picscribed form, and
(b) record that the tax has been paid for the specified period or that no tax is payable in respect of that vehicle, as the case may be, in the certificate of registration granted in respect of the vehicle undei the Motor Vehicles Act, 1939, or in the case of vehicles not registered under that Act, in a certificate in such form as may be prescribed by the Government.
(4) No motor vehicle liable to tax under section 3 shall be kept for use in the State, unless the registered owner, or the person having possessmn or control of such vehicle has obtained a tax licence under sub-section (3) in respect of that vehicle.
(5) No motor vehicle liable to tax undei section 3 shall be used in the State unless a valid tax licence obtained undei sub-section
(3) is displayed on the vehicle in the prescribed manner.
(6) Notwithstanding anything contained in SUb‘SCCIlOfl (I), no person shall be liable to tax duiing any period on account of any taxable motor vehicle, the tax due in respect of which for the same period has already been paid by some other person.
5. Exciriplian from [mu—(l) In the case of a motor vehicle not being intended to be used or kept for use dui iiig the lust month or first and second months of a quaitci, or the whole of a quaiter, half year or year, as the case may be, the registered owner or person having h».
”I possession or control of such vehicle, shall give previous intimation in writing to the Regional Transport Office! in whose jurisdiction the motor vehicle is kept that such vehicle would not be used for such period and may at the same time surrender the certificate of registration and peimit, if any, of the vehicle, and theieupon notwithstanding anything contained in sub-section (2) of section 3, the registered owner or such other person shall not be deemed to have used or kept for use the vehicle for such period and no tax shall be payable in respect of such vehicle for such period.
.
(2) Nothing in sub-section (I) shall exempt a person from liability to pay tax in respect of such vehicle, if on veiification it is found that the vehicle has been used during such period or any portion thereof.
6. Refund of Man—Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the vehicle has not been used or ltept for use during the whole of that quarter, half-year or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Government, shall be payable siiliiect [0 such conditions as may be specified in such notification.
7. Payment of additional lain—When any motor vehicle in respect of which tax has been paid tis altered or proposed to he used, in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle shall pay an additional tax ofa siim which is equal to the difference between the tax already paid and the tax which is payable in respect ofsuch vehicle for the cried for which the higher rate of tax is payable in consequence of its )eing altered or so proposed to be used and the licensing officer shall not grant a fresh tax licence in respect of such vehicle so altered or pioposed lobe so used until such amount of tax has been paid.
8. [’roduclzmi ofcmzfimlc of insurance—Every registered owner or person hayingr possession or contiol ofa motoi vehicle shall, at the time of making payment of the tax, pioduce before the taxation officer a valid certificate of insuiance in respect of the vehicle complying with the requiieinents of Chapter VII of the Travancore-Cochin Motor Vehicle Act, 1125 (Act X of l [25).