Production of receipt of remittance of welfare fund contribution

Notwithstanding anything contained in any other law for the time being in force every registered owner or person having possession or control of a motor vehicle in respect of a motor transport undertaking liable to pay contribution ( other than auto rickshaws covered under the provisions of the kerala Auto rickshaw workers welfare Fund Scheme 1991) shall, at the time of making payment of the tax under the Kerala Motor Vehicles Taxation Act 1976 (19 of 1976) produce before the Taxation Officer the receipt of remittance of the contribution to the fund due up to the preceding month,