(1) Subject to the other provisions of this Act or any rulemade thereunder or by any other law for the time being in fogee, there shall. be L1 ) 1evied arid collectedkma11MotorVehicles Used or kebtforiiSe in Manipura tax at the appropriate rate ’sp’eeified in the First Schedu1e to this Aet,and save as hereinafter specified, such tax shallthereafter be payable annuaiy notwithstanding that the Motor Vehibie’inayifrd‘m time to time cease to‘be used,'
Provided flirther that aMotor VehicleIn respect of Which such tax becomes immediately payable on the date on whieh this Act comes into force may be so used nfor tlheperiiod-‘f‘ef onevr‘nonth =from lthatidatenotw1thstanéhngthét $11611 tax has not been paid.
(2) Tax once paid is not te-1eviab1e for the same period. ‘N'o'fierson shall be liable to tax during anyperiodon- account‘of any “ta-xablev‘motor vehhfle in respect of which the 1111! tax for the same period has already'beenpaid‘hy some other person.
(3) The State Govern?'"ent may, by'Notification in the Oificia! Gazette, modify {rem time to time the rates specified in the First Séhedule, Second Schedu1e or Third Scheduk in re:ation to any Motor Vehicie.
4. Dedarat‘Inn by person keeping vehicle in: use :——(1) The ownerofevery motor vehicle seal} make adeclaration in respect of it in the prescribed form stating the prescribed particulars and shall deli1161 the declaration within the prescribed time to the registering authority and ~shail pay to the Registering ‘Authority the tax which he appears by such declaration t01be311'ab1e ‘t-o =pay1in ‘respectof such vehicle.
(2) Where a motor vehicie is altered or used so as to render the owner thereof liabie to the payment of an additional tax under section 7 such owner sha11 make within the prescribed time an additional declaration in the prescribed form showing the nature of the aiteration made and 5111111 deliver it to the registering authority and 511111 pay to the Registering Authority the radditionaltax payable under Section ‘7 which he appears 'by Such additional declaratien to be liable to payzin respect of such vehicle.
5. Payment of tax:~?(1l) Subject to the provisions of sections 4, 9 and 11; tax under Section '3 shall ’be payable in advance on or before the Slst day of March for the coming financial year by owner of a motor vehicle.
'Prov'itiefl that the owner of Motor Vehiele shall have the option of paying the tax in'adVance in four equal quarterly instaiments payable on or [before the last day of March, June, September and December respectively: '
Provided further that the tax leviable under Section 3 in respect of personalised V'ehiC1es spec1fi°d in Article No. (1), Article No. (11) &Article No. (111) of the First Schedule and initially registered after enactment of this Act shall be paid in advance1n a One-time Tax valid till the vehicle attains the age of fifteen years at the rebated rate given at Seccnil Schedules;
:P‘rovidediljniso «that :the ownexs-tof the personaLiSCd vehicles refitheu‘ifeiidwing cawery' shall “have the option hfipayifig ‘tax‘b'n 311111121. ~fbasisfi
(1) Owners? who arextemperarilyz- residing in Manipurr;
(2)., ‘OWners ‘wh‘oaxe working-imgthecennal Senicesend .any athenseivicc-tiansfetahIe-vfrom: the» state: fromztime totime ;
1(3)“ ®W11e13~“df "the yehiéles 16f ether states Whose ve’hitéies “are kept andplying in Manipur temporarily:
fidvxded 21311 that the eWners o’f-the personalised vehicles. registeredbéi'dre the eomihetieement. (if "this.” Aetfshali have, option to pay their taxes 011. ahhu'a'l bhéii‘s :
Providedtfurthen that beyontt 15; (fifteen) years from -the date of initial registration afi vehicle,. taxes shall: be‘paidson annual basis.