Refusal of tax receipt

Subject to other provisions of this Act, the Taxation Officer shall not accept tax for the current period unless any arrears or penalty due in respect of that motor vehicle have been settled. [Proviso for arrears/penalty relaxation updated by Amendment 7, 2006 for amounts up to Rs. 50,000 for buses, Rs. 10,000 for other commercial vehicles, and Rs. 25,000 for light motor vehicles, payable in up to six installments upon approval by the State Transport Commissioner or authorized officer].