Provided that the authority to whom the tax is payable, may permit the manufacturer or dealer to pay the tax at a rate equal to one-fourth of the annual tax specified above.

Payment of additional tax

1. (1) When any motor vehicle, in respect of which tax for any period has been paid, is during such period or portion thereof used during such period in such manner as to cause the vehicle to be a vehicle in respect of which a higher rate of tax is payable, the registered owner or the person having possession or control of the vehicle shall pay to the taxing officer an additional tax of a sum.
2. (2) The payment of an additional tax under sub-section
3. (1) shall be made within such time and in such manner as may be prescribed and the provisions of sub-section
4. (4) of section 4 shall, mutatis mutandis, apply to the payment of such tax. Explanation-In determining the additional tax, any broken period of a month shall be considered as a full month. Explanation II-A motor vehicle shall be deemed to have been altered if there is a change in its construction, design or adaptation or if there is a change in the manner of its actual user irrespective of the fact as to whether such alteration has or has not been taken notice of by the registering authority under section 32 of the Motor Vehicles Act.