Amendment of section 4

Amendment 3. section 4 of the principal Act,-

1. (I) in subsection (I),-
2. (i) after clause (a), the following shall be inserted, namely:- "(aa) Notwithstanding anything in clause (a), the tax levied under the second proviso to sub-section

1. (2) of section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lumpsum by the registered owner of the motor vehicle or any other person having possession or control thereof : Provided that if the tax in respect of the motor vehi- cles referred to in the second proviso to sub-section (2) of section 3 has already been paid under subsection
2. (2) of section 3 prior to the 1st April, 1987 the tax specified under the aforesaid second proviso shall be levied after the expiry of the period for which the tax was so paid and such tax shall be paid within one month from the date of the expiry of the said period.";
   • (ii) after clause (b), the following clause shall be inserted, namely :- "(bb) Notwithstanding anything in clause (b), where lumpsum tax has been paid as specified in clause
   • (aa) a refund of the tax at such rates as may be from time to time be notified by the Government, shall be payable subject to such conditions as may be speci- fied in the notification in the case of removal of the vehicle to any other State on transfer of owner- ship or change of address. ".
3. (2) in subsection
4. (3) to clause (a), the following proviso shall be added, namely :- " Provided that where a lumpsum tax is payable under this Act, payment of such tax by any person, shall be recorded in the certificate of registration and no licence shall be granted to such person.".