Payment of tax

Payment of tax.

1. (1) The tax leviable under section 3 shall be paid in advance by the operator of a goods vehicle in such manner as may be prescribed.
2. (2) Where an operator fails to pay the tax in advance as required by sub-section (1), the tax shall be paid by him within such time as may be prescribed.
3. (3) The tax shall be paid into a Government treasury.
4. (4) On payment of the tax, the Taxation Officer shall grant to the operator a token in the prescribed form.