Obligation on revision of rates of tax

If as a result of revision of rates of tax levied under this Act, a motor vehicle or a transport vehicle, as the case may be, in respect of which tax has been paid, becomes liable to tax at a higher rate, the owner or any person having possession or control of the motor vehicle or transport vehicle, as the case may be, shall, within the time allowed for payment of tax for the following year or quarter or month thereof, as the case may be, pay additional tax or a sum which is equal to the difference between the tax already paid and the tax which becomes payable at the higher rate due to such revision in respect of such vehicles for the remainder of the complete current month or the quarter or the year, as the case may be, and the taxation authority shall not issue a fresh token in respect of such vehicle until such amount of tax has been paid.