Registration of owner

(1) No owner shall ply his motor vehicle in the State unless he is in possession of a valid registration certificate as provided hereinafter. (2) Notwithstanding anything contained in sub-section (1), on an application, accompanied by a fee of Rs. 20, made by an owner of a vehicle which is not registered in this State under the provisions of the Motor Vehicles Act, 1988 (59 of 1988) and is plied on a temporary permit granted under section 87 of that Act for a period not exceeding four months and on advance payment of the tax and surcharge, payable under this Act, the Assessing Authority may dispense with the requirement of a valid registration certificate under this section.