Provided that nothing contained in this section shall apply to an owner owning more than one motor vehicle unless he exercises such option in respect of all such vehicles liable to tax.

Excess amount of tax collected to be paid to Government B. Excess amount of tax collected to be paid to Government.--An owner who has opted or shall opt to pay the tax in lump sum and has collected or shall collect tax in excess of the amount payable under sub-section

1. (1) shall pay to the Government in the prescribed manner the tax collected in excess.