(1) If, in the opinion of the Taxation Officer, the tax should be recovered in the same manner as an arrear of land revenue, he shall cause to be served a notice in Form M.T.E. 6[or M.T.Q.] on the person liable to pay tax under the Act.
7[(2) If within seven days of the service of the notice the tax is not paid and no reasonable cause for not paying it has been shown, the Taxation Officer shall take steps to recover the amount of tax due.]
8[(3) On the application from the owner or the person having possession or control of the vehicle, for permission to pay arrears above Rs. 3,000/- by way of installments, may be granted, by the authority if satisfied, mentioned below :-
1. Ins. by G.S.R. 1 dated 1.4.1986, published in in Raj. Gazette E.O.Part-IV-C (I)dated 1.4.1986.
2. Subs. by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O.Part-4-C (I)dated 1.10.1982.
3. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O.Part-4(C) (I)dated 26.7.2001.
4. Substituted by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O.Part-IV-C (I)dated 1.10.1982.
5. Deleted by (second and Third proviso) by G.S.R. 45 dated 26.7.2001,published in Raj.Gazette E.O.Part 4(C) (I)dated 26.7.2001.
6. Subs. by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O.Part-4-C dated 1.10.1982.
7. Subs. by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O.Part-4-C dated 1.10.1982.
8. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O.Part-4-C (I) dated 26.7.2001.
25 S.No. Amount of Arrears Authority to grant the Instalments
1. More than Rs. 3000/- but not exceeding Rs. 50,000/- Taxation Officer
2. Exceeding Rs. 50,000/- but not exceeding Rs. 1,00,000/- Regional Transport Officer
3. Exceeding Rs. 1,00,000/- but not exceeding Rs. 2,00,000/- Transport Commissioner
4. Exceeding Rs. 2,00,000/- Transport Commissioner with the approval of the State Government
Provided that in default to pay any installment, the whole of the amount remaining unpaid shall become immediately payable.]
1[(4) No payment shall be postponed under sub-rule (3) beyond a period of 6 months from the date of the order postponing such payments, provided that payment may be allowed to be made within a period not exceeding 12 months with previous approval of the Commissioner:
Provided further that payment shall not in any case be postponed by instalments beyond three years from the date mentioned in the notice of demand.
(5) Where payment is postponed by instalments or otherwise beyond a period of one month, the owner shall be required to furnish a security bond with two sureties to the satisfaction of the authority concerned. In such cases the owner shall be required to pay interest at the rate of 1.5% per month.]