Payment of tax and issue of token

(1) (a) The tax levied in pursuance of a notification issued under sub-section (1) of section 3 shall be paid by the registered owner or person having possession or control of the motor vehicle, at his choice, either quarterly, half yearly, or annually, upon a quarterly, half-yearly or annual token to be taken out by him. Explanation:—The tax for a half-yearly token shall not exceed twice and the tax for an annual token shall not exceed four times the tax for a quarterly token. The Government shall have power to grant a rebate not exceeding five percent of the amount of the tax in case of annual tokens. (b) Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the vehicle has not been used during the whole of that quarter, half-year or year or a continuous part thereof not being less than two months, a refund of the tax at such rates as may, from time to time, be notified by the Government, shall be payable subject to such conditions as may be specified in such notification. (c) Notwithstanding anything contained in section 3 or in clauses (a) and (b), the Government may, by notification in the Government Gazette, from time to time, direct that a temporary token for a period not exceeding thirty days at a time may be issued in respect of any class of motor vehicles on payment of such tax (not exceeding the maximum specified in Schedule II) and subject to such conditions, as may be specified in such notification. (d) No motor vehicle shall be used on any public road in the State of Jammu and Kashmir at any time after the issue of a notification under sub-section (1) of section 3, unless a token permitting such use during such time has been obtained uder clause (a) or clause (c). (2) Notwithstanding anything contained in sub-section (1), no person shall be liable to tax during any period on account of any taxable motor vehicle the tax due in respect of which for the same period has already been paid by some other person. (3) (a) When any person pays the amount of tax due in respect of a motor vehicle or proves to the satisfaction of the taxation officer that no tax is payable in respect of such vehicle, the taxation officer shall— (i) grant to such person a token. in such form as may be notified by the Government, to use the vehicle on public roads in the State of Jammu and Kashmir for the period concerned ; and (ii) in the case referred to in clause (a) of sub-section (1) record that the tax has been paid for a specified period or that no tax is payable in respect of the vehicle, as the case may be, in the certificate of registration granted or deemed to be granted in respect of the vehicle under the Jammu and Kashmir Motor Vehicles Act, Samvat 1998, or in the case of vehicles not registered or deemed to be registered under that Act, in a certificate in such form as may be notified by the Government. (b) Every token granted under clause (a) shall be valid throughout the State of Jammu and Kashmir.