Proportionate fee on carts, carriages, etc., acquired during half year

If any person acquires possession, at any time after the commencement of any half-year, of any cart, carriage of animal specified in the order under Section 117 in respect of which no license has been given for such half-year, he shall forward a statement as above required within one month of the date on which he may have acquitted possession thereof, and shall pay such amount of fee as shall bear the same proportion to the whole fee or the half-year as the un expire portion of the half-year bear to the half-year; and such amount shall be calculated from the date on which such person may have acquired possession as aforesaid.