(1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax to the licensing officer.
(2) Nothing contained in this section shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.
1 Substituted vide Act No.9 of 1990 w.e.f 01 -07-1990 EG Pt-II No.37 dated 9.11.1990.
Period within which tax is to be paid 1[6-A. The tax due under this Act shall be paid within such period, not being less than seven days or more than thirty days from the commencement of the quarter, half-year or year, as may be prescribed and different periods may be prescribed for different classes of motor vehicles:
Provided that the tax due under this Act in respect of the classes of vehicles specified in the second proviso to sub-section (2) of section 3 for the quarter commencing from the 1st April, 1989 may be paid within thirty days from the date of commencement of the Puducherry Motor Vehicles Taxation (Amendment) Act, 1989].
Application for fitness certificate not to be entertained 2[6-B. Notwithstanding anything contained in section 6-A or in the Motor Vehicles Act, 1988 (Central Act 59 of 1988), no application for the grant or renewal of fitness certificate in respect of a transport vehicle under the said Motor Vehicles Act, 1988 (Central Act 59 of 1988), shall be entertained unless the tax due under this Act in respect of such vehicle has been paid:
Provided that nothing contained in this section shall apply to a new transport vehicle produced for registration.
Application for duplicate certificate of registration not to be entertained 2[6-C. Notwithstanding anything contained in section 6-A or in the Motor Vehicles Act, 1988, no application for the issue of a duplicate certificate of registration in respect of a motor vehicle (other than a transport vehicle) under the Motor Vehicles Act, 1988 shall be entertained unless the tax, as on the date of such application, due under this Act in respect of that vehicle has been paid and the proof for such payment of tax is produced :
Provided that in cases where an application for the issue of duplicate certificate of registration is made without the proof for having paid the tax due under this Act in respect of the vehicle for the whole period commencing from the date of registration of the vehicle and ending with the date of such application or for any part of the said period, such application may be considered by the registering authority subject to the provisions of section 9-A and on payment of the tax due under this Act in respect of the vehicle for the period for which the proof for payment of such tax has not been produced together with the penalty referred to in section 9].
1 Inserted vide Act No.4 of 1989 w.e.f 25.4.1989 published in EG Pt -II No.17 dated 25.4.1989.
2 Inserted vide Act No.6 of 2003 w.e.f 19.5.2003 published in EG Pt -II No.20 dated 20.5.2003 .
Manner of payment of tax under this Act
7. Payment of every amount due under this Act shall be made by the production before the licensing officer of treasury challans to the value for which payment is required or in such other manner as may be prescribed.
Rounding off of tax, fee, penalty, fine, etc.
1[7-A. The amount of tax, fee, penalty, fine or any other sum payable and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored].
Carriage of licence on vehicle and duty to stop it on demand by police officer