(1) Notwithstanding anything to the contrary contained in the said Act or the rules made thereunder, the following provisions shall apply in respect of the tax under the said Act on goods carried by articulated vehicles, tractor-trailer combinations, tiller-trailer combinations and trailers drawn by any other motor vehicles, for the period commencing on the 1st day of July, 1963 and ending with the 30th day of September, 1975.
(2) The tax referred to in sub-section (1) shall be levied on all goods carried by articulated vehicles, tractor-trailer combinations, tiller-trailer combinations and trailers drawn by any other motor vehicle, at the rates specified in or under the said Act from time to time:
Provided that no tax shall be levied on goods which were exempt from the levy of tax by or under the said Act.
(3) Notwithstanding anything contained in sub-section (1), any tax levied and assessed under the said Act before the commencement of this Act on any goods referred to in that sub-section shall be deemed to have been levied and assessed under the said Act as revived and amended by this Act, and if any tax on such goods has already been paid, the tax so paid shall be adjusted as provided in section 6 towards the tax payable under the said Act as revived and amended by this Act.
(4) The operator of every articulated vehicle, tractor-trailer combination, tiller-trailer combination or trailer drawn by any other motor vehicle, in respect of which tax is payable under the said Act as revived and amended by this Act shall, within a period of ninety days from the date of commencement of this Act apply to the prescribed officer or to any other officer authorised by the Government in this behalf by notification in the Gazette, for assessment of the tax payable by him under said Act as revived and amended by this Act with a return in the form prescribed under the said Act.
(5) If any operator fails to apply or file the return as required by sub-section (4), the prescribed officer or the officer authorised by the Government under that sub-section shall, after making such inquiry as he deems necessary and after giving the operator an opportunity of being heard, assess the tax payable by the operator to the best of his judgement.
(6) Notwithstanding any provisions regarding limitation in the said Act or in the rules made thereunder, the tax due under the said Act as revived and amended by this Act may be levied and assessed within a period of ten years from the commencement of this Act and recovered in the manner provided under the said Act and the rules made thereunder.