Payment of tax:—(I) Subject to the provisions of sections 4, 9 and 11; tax

under Section 3 shall be payable in advance on or before the 31st day of March for the coming financial year by owner of a motor vehicle.

Provided ‘that the owner of Motor Vehicle shall have the option of paying the tax in advance in four equal quarterly instalments payable on or before the last day of March, June, September and December respectively:

Provided further that the tax leviable under Sectiom 3 in respect of persona- fised vehicles specified in Article No. (I), Article No. (II) & Article No. (II) of the First Schedule and initially registered after enactment of this Act shall be paid in advance in a One-time Tax valid till the vehicle attains the age of fifteen years at the rebated rate given at Second Schedules;

) Provided: also ‘that the owners-of the personalised vehicles of the ‘following

category shall have the option of ‘payifig tax on annuzl bagis—

(1). Owners. who are. temporarily. residing in Manipur;

?) Owners who aze working-in. the Gertia! Services 2nd -any other service

transferable from: the state, from: time to time ;

‘®) Owners of “the ‘veliitles ‘of ‘other states whose vehicles are kept and

plying ia Manipur temporarily :

Provided also that the owners of the personalised vehicles registered before the commencément, of this. Act shall “have, option to pay their taxes on #nnudl bisis :

Provided further that beyond 15 (fifteen): years from ‘the date of initia] registration: of. vehicle, taxes shall; be Paidion annual basis,