(1) 'thh a'person pays the amount Of tax leviab‘le under; Section 3v1n‘respeetf of any motor, vehicle: or proves to the satisfaction of the Registering’atithority thatno such tax. is payable in respect of such vehicle, the. Registerihg authorityashaile
(h) ,Spééify; 1111 the Certificate of? Registration granted in t_espect of the ‘ vehicle 11-11der the (Motor Vehicles Act, 1-939, orin the case ofvehicle hot registered 11111151; that Act, in.- a certificate insuch form as may be prescribed, that the tax 113:8 been paid i'm- the period specified under; clause (a) .or that :notaxis payable in respect of that vehicle, as the case may he.
(2) Every token granted under this Act shall be v'yaii‘d throughout "the State of Manipur save in so far as the right to ply a motor vehicle in any area 01' plaée 6r ever any route, may be limited or regulated by 701' under ariy other enactment.
5‘.
(e) the owner of any motor vehicle who does not cemply with a preceding ub-Ieetion in so far as applicable shall be punishablewith fine to the extent.
pnwided in Satin 15. , A, . _
7. Payment of additional Tax:—— Where any motor vehiciein respect of which the tax has been paid is altered 0r hsed in sucha manner 11s to cause the“ “hide to become a vehicle in respect of which a higher rate 91' tax is payable, the owner thereof shall be liable to pay an additional tax of a sum which18 equal to the difference between the tax already paidin respect of such vehiele and the tax Ibehis payable in respect of such vehicle after its being so altered 01' used. 1