Payment of tax

(2) The tax to which a registered owner or person having possession or control of a motor vehicle appears by such declaration to be liable under section 3 shall be paid by him- (a) where such vehicle is described in column (2) of Schedule-I,- (i) for a year at the rate as notified by the State Government under sub-section (1) of section 3 of this Act; or (ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or (iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of thee annual rate for each complete month or part thereof included in such period: Provided that if the registered owner or person having possession or control of such vehicle wants to pay the tax in advance for more than a year, he shall be at liberty to do so; or (b) ************** (3) This tax shall be paid within such time and in such manner as may be prescribed. (4) In calculating the tax due for any period less than one year, fraction of a rupee shall be counted as a rupee. (1) When any person, who has paid the tax under this Act, proves to the satisfaction of the taxation authority in the manner prescribed that the motor vehicle or the transport vehicle in respect of which such tax has been paid, has not been used for a continuous period of not less than one month since the tax was last paid or when any person who has paid the tax in respect of a motor vehicle produces before the taxation authority a certificate signed by the registering authority stating that the tax token and the certificate of registration issued in respect of such vehicle have been surrendered on the date specified by the registering authority in his certificate, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle. (2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Himachal Pradesh before the expiry of the period for which the tax has been paid and taxed in another State, such person, shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund for each complete month of the period for which such tax has been paid and during which the vehicle was removed from Himachal Pradesh, of an amount equal to one twelfth of the annual tax payable in respect of such vehicle. (3) xxxxxxxxxxxxxxxxxxxxxxxxx (4) where a person is entitled for a refund of the tax under this section or has paid any amount in excess of the tax due, the taxation authority may, on the application made to it, adjust the excess amount paid against other dues which are or may become payable by such person under this Act. (5) Where an owner of a motorcycle/scooter/personal vehicle in respect of which, one-time tax has been paid under sub-sections (2) and (3) of section 3 of this Act, ceases to be the resident of the State of Himachal Pradesh and takes along with him such motor cycle/scooter/personal vehicle or if the ownership of the motorcycle/scooter/personal vehicle is transferred to a person having residence outside the State of Himachal Pradesh, as the case may be, then partial refund of one-time tax so paid, shall be allowed as specified in Schedule-II. (6) Where any person proves to the satisfaction of the taxation authority that the tax has been wrongly levied, charged and paid on a motor vehicle under this Act, the taxation authority shall refund the tax, so paid by him, after obtaining approval of the Commissioner.