Substitution of section 7 of Bom. LXV of 1958

"8. For section 7 of the Bombay Motor Vehicles Tax Act, 1958, the following shall be substituted, namely:-

"7. Where any motor vehicle specified in the First Schedule, in respect of which a tax, for any period has been paid, is altered during such period or proposed to be used during such period in such manner, as to cause the vehicle to become a vehicle in respect of which,-

1. (a) a higher rate of tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the First Schedule, or
2. (b) lump sum tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the Third Schedule, the registered owner or person who is in possession or control, of such vehicle shall,-
   • (i) in the case where clause
3. (a) applies pay for the unexpired portion of such period since the vehicle is altered or proposed to be used an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at a higher rate and the rate at which tax was paid before the alteration or use of the vehicle for that portion,
   • (ii) in the case where clause
4. (b) applies pay such lump sum tax at the rates fixed by the State Government under section 3 having regard to the maximum rates specified in the Third Schedule.".