Proportionate tax on carriage acquired during the half-year :- If any

person acquires possession, at any time after the commencement of any half-year, of any carriage, cart, horse or other animal specified in the Third Schedule in respect of which no licence 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 acquired posssession thereof, and shall pay such amount of the tax as shall bear the same proportion to the whole tax for the half-year as the unexpired portion of the half-year bears to the half- year and such amount shall be calculated from the date of which such person may have acquired possession as aforesaid.