Rules, 1989 shall tespectively have the meanings assigned to them in the said Act and Rules.

Imposition of Tax:-(1) Subject to the other provisions of this Act or any rule made thereunder or by any other law for the time being in force, there shall be

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levied add cbllectéd “on ‘alb-Motor- Vehicles used or kept for use in “Madipur a tax at the appropriate rate specified in the First’ Schedule ‘to’ this ‘Act, “and save as hereinafter specified, such tax shall thereafter be payable annualy notwithstanding that the Motor Vehicle “may from time to time cease to be used ;

Provided further that a Motor Vehicle in fespect of which such tax becomes immediately payable on the date on which this Act comes into force may be so used for the period: of one taonth from : that date ‘notwithstandidg ’ that such tax has not been paid.

1. (2) Tax once paid is not re-leviable for the same period. No Person shall be liable to tax during any. period on account: of any “taxable motor vehicle in respect of which the full tax for the same period has already beem paid By some other person.
2. (3) The State Government may, by Notification in the Official Gazette, modify from tims to time, the rates specified in the First Schedule.