The tax payable under 6[10[section 4] of the Act] in respect of all the vehicles shall be payable in advance to the Taxation Officer by the registered owner of the vehicle, permit holder of the vehicle or by any person having possession or control of motor vehicle or financier under whose control the vehicle has vested under the provisions of Motor Vehicles Act, 1988, or the manufacturer of or dealers in motor vehicles, including financier and body builders, as the case may be, in the manner explained below :
10[" (A) If the tax is to be paid,-
(i) as a one time tax,-
(a) when the non transport vehicle and transport vehicle notified under clause (b) of sub-section (1) of section 4 is purchased or brought into State, within 30 days of purchase of vehicle or bringing the vehicle into the State or on the date of registration or assignment of the vehicle in the State, whichever is earlier; and
(b) in case of transport vehicles notified under clause (b) of sub-section
(1) of section 4 and registered before 01-04-2007, within 30 days from date of such notification;
(ii) Yearly, it shall be paid on or before 30th day of April of each year;
(iii) Half yearly, it shall be paid on or before 15th of October and 15th of April of each year;
(iv)Quarterly it shall be paid on or before 10th of April, 10th of July, 10th of October and 10th of January of each Year; and
(v) Monthly, it shall be paid on or before 7th day of each month:
Provided that in case of fleet owner it shall be paid on or before last day of each month.];
8[(AA) 10[Deleted] 8[(AAA) 10[Deleted]
1. Deleted by G.S.R. 36 dated 26.7.2000, published in Raj. Gazette E.O. Part-IV-C (I) dated 26.7.2000
2. Ins. by G.S.R. 36 dated 26.7.2000, published in Raj. Gazette E.O. Part-4(C) (I) dated 26.7.2000.
3. Subs. by G.S.R. 153 dated 31.3.1997, published in Raj. Gazette E.O. Part-4(C) (I) dated 31.3.1997.
4. Ins. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part-4(C) (I) dated 26.7.2001
5. Added by G.S.R. 40 dated 14.10.2003, published in Raj. Gazette E.O. Part-4(C) (I) dated 14.10.2003.
6. Subs. by G.S.R. 93 dated 16.2.2006, published in Raj. Gazette E.O. Part-4(Ga)(I) dated 16.2.2006(w.e.f. 16.2.2006).
7. Ins. by dated 9.11.1999, published in Raj. Gazette E.O. Part-1(B) dated 9.11.1999.
8. Ins. by G.S.R. 93 dated 16.2.2006, published in Raj. Gazette E.O. Part-4(Ga)(I) dated 16.2.2006(w.e.f. 16.2.2006).
9. Subs. By F.6(262)/Pari/Tax/Hqrs/2007 dated 05-11-2015