Imposition Tax

(1) Save as otherwise provided by this Act or by any rule made thereunder or by any other law for the time being in force no motor vehicles shall be used in Nagaland unless the owner thereof has paid in respect of it a tax at the appropriate rate specified in the schedule to this Act, and, save as hereinafter specified, such tax shall thereafter be payable annually notwithstanding that the motor vehicle may from time to time cease to be used; Provided that a motor vehicle in respect 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 month from that date notwithstanding that such tax has not been paid; Provided also that the owner of a Motor vehicle in respect of which a license fee has been paid to a local authority for a period ending the 31st March, 1967 shall be exempted from liability for the tax specified in the schedule to this Act in respect of any part of such period.