Amendment of section 4

In section 4 of the principal Act,-(a) in sub-section (1), in third proviso, for the words and figures "Chapter VIII of the Motor Vehicles Act, 1939", the words and figures "Chapter XI of the Motor Vehicles Act, 1988" shall be substituted;(b) after sub-section (3), the following sub-sections shall be inserted, namely:-"(4) Notwithstanding anything contained in this section, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, the tax levied for non-transport vehicles in accordance with the provisions of sub-section (1A) of section 3, shall be paid in advance by the registered owner or the person having possession or control of the vehicle and the tax so paid shall be the one time tax, unless the vehicle is altered during such period, or proposed to be used in such a manner so as to cause the vehicle to become a vehicle in respect of which a different tax is payable:Provided that in respect of vehicles registered before the date of commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, of which taxes were being paid in accordance with the provision of sub-section (1), the tax specified in Schedule B to this Act, shall be paid on or before the date of completion of sixty days from the commencement of the said Regulation.(5) Where a transport vehicle is used or kept for use in the Daman and Diu on the basis of temporary permit issued under the Motor Vehicles Act, 1988, the tax shall be levied and collected in the manner as provided in this Act for whole of the period for which it is used or kept for use in Daman and Diu.".