Tax on whom leviable;

(1) The tax on vehicles or animals shall be leviable upon the owner of, or the person having possession or control of such vehicles or animals, in respect of which the tax is leviable: Provided that in the case of an animal generally used or employed in drawing any vehicles, the tax in respect of such animal shall be leviable upon the owner, of, or the person having possession or control of such vehicle, whether or no such animal is owned by such owner or person. (2) The tax on vehicles or animals shall be payable in advance in such number of installments and in such manner as may be determined by regulations made in this behalf. Chapter - VIII Recovery or Taxes