Insertion of new section 8A

After section 8 of the principal Act, the following section shall be inserted namely:— "8A. Production of receipt of remittance of welfare fund contribution.— Notwithstanding anything contained in any other laws 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 autorickshaws covered under the provisions of the Kerala Autorickshaw 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.".