Obligation to make declaration in respect of transport vehicles to pay special road tax

(1) In respect of a transport vehicle an owner shall also be required to make declaration in the prescribed form stating the prescribed particulars. (2) The special road tax payable under section 3-A in respect of transport vehicle shall be paid in the prescribed manner: Provided that unless the manner is prescribed, the amount of tax payable quarterly and monthly shall be one-fourth and one-twelfth respectively, of the annual rates of tax specified in Schedule-I.