Section 5: Payment of tax.

(1) Save as otherwise provided by or under this Act and subject to the provisions of sub-section (2), the tax leviable under 10section 4 shall be paid by every owner or by the person having possession or control or a motor vehicle in advance in the manner prescribed by the State Government: Provided that the State Government may, if satisfies that there are sufficient reasons for doing so, by notification in the Official Gazette, extend whether prospectively or retrospectively the time limit for payment of tax in case of particular classes of vehicles or persons liable to pay tax under this Act10 .Deleted 10Deleted 7 Deleted (2) Where the tax on any motor vehicle becomes payable otherwise than as one time tax 10Deleted for the first time after the commencement of a financial year,the tax payable shall be one twelfth of the annual rate for each calendar month or part thereof where annual rate is prescribed: Provided that where the tax under 10clause (a) of sub-section (1) of section 4 on stage carriage other than those plying exclusively on city routes becomes payable for the first time after the commencement of any month, the tax payable shall be for the remaining period of that month on pro rata basis. 8 Provided further that where the tax under 10clause (a) of sub-section (1) of section 4 on contract carriage becomes payable for the first time after the commencement of any month, the tax payable shall be for the remaining period of the month on pro rata basis. (3) The tax payable under 8 clause (b) of sub-section (1) of section 4 shall be payable- (a) where the motor vehicle is purchased or brought into the State for use or is kept for use on or after the coming into force of the provisions of 6 Chapter V of the Rajasthan Finance Act, 2005 (Act No. 15 of 2005), within thirty days of the date ofsuch purchase or of being so brought or on the date of registration or assignment of such vehicle in the State, whichever is earlier; or (b) where the motor vehicle has been used or kept for use in the State before the coming into force of the provisions of 6 Chapter V of the Rajasthan finance Act, 2005 (Act No. 15 of 2005, within sixty days of such coming into force. 1 (4) Where a motor vehicle is found plying after the surrender of the certificate of registration, the tax levied under 8 section 4on such vehicle shall be payable forthwith by the owner or person having possession or control of the motor vehicle, for the entire period for which such certificate was surrendered, along with a penalty equal to five times the amount of tax but no such tax or penalty shall be charged from empty vehicle going for repairs or for test purposes.