Payment of tax and issue of licence

(1) (a) The tax levied in pursuance of a notification issued under sub-section (1) of section 3 shall be paid by the registered owner or person having possession or control of the motor vehicle, at his choice, either quarterly, half-yearly or annually, upon a quarterly, half-yearly or annual licence to be taken out by him.

Explanation. – The tax for a half-yearly licence shall not exceed twice and the tax for an annual licence shall not exceed four times the tax for a quarterly licence. The Government shall have power to grant a suitable rebate in case of the half yearly and annual licences.

(b) Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the vehicle has not been used during the whole of that quarter, half-year or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Government, shall be payable subject to such conditions as may be specified in such notification.

Provided that nothing in this clause shall apply to any motor vehicle in respect of which tax has been paid under the second proviso to sub-section (2) of section 3.

(c) Notwithstanding anything contained in section 3 or in clauses (a) and (b), the Government may, by notification in the Official Gazette, from time to time, direct that a temporary licence for a period not exceeding thirty days at a time may be issued in respect of any class of motor vehicles on payment of such tax (not exceeding the maximum amounts specified in Schedule II) and subject to such conditions, as may be specified in such notification.

(cc) Notwithstanding anything contained in the foregoing clauses, the tax levied under the second proviso to sub-section (2) of section 3 shall be paid in advance in a lumpsum by the registered owner or the person having possession or control of the motor vehicle and the tax shall be for the life time of the vehicle:

[Omitted]

(d) No motor vehicle shall be used on any public road in Puducherry at any time after the issue of a notification under sub-section (1) of section 3, unless a licence permitting such use during such time has been obtained under clause (a) or clause (c).

(2) Notwithstanding anything contained in sub-section (1), no person shall be liable to tax during any period on account of any taxable motor vehicle, the tax due in respect of which for the same period has already been paid by some other person.

(3) (a) When any person pays the amount of tax due in respect of a motor vehicle using any public road in Puducherry or proves to the satisfaction of the licensing officer that no tax is payable in respect of such vehicle, the licensing officer shall – (i) grant to such person a licence, in such form as may be notified by the Government to use the vehicle on public roads in Puducherry for the period concerned; and (ii) in the case referred to in clause (a) of sub-section (1) record that the tax has been paid for a specified period or that no tax is payable in respect of the vehicle as the case may be in the certificate of registration granted or deemed to be granted in respect of the vehicle under the Central Act, or in the case of vehicles not registered or deemed to be registered under that Act, in a certificate in such form as may be notified by the Government.

(b) Every licence granted under clause (a) shall be valid throughout the areas of Puducherry. (3) (a) When any person pays the amount of tax due in respect of a motor vehicle using any public road in Puducherry or proves to the satisfaction of the licensing officer that no tax is payable in respect of such vehicle, the licensing officer shall – (i) grant to such person a licence, in such form as may be notified by the Government to use the vehicle on public roads in Puducherry for the period concerned; and (ii) in the case referred to in clause (a) of sub-section (1) record that the tax has been paid for a specified period or that no tax is payable in respect of the vehicle as the case may be in the certificate of registration granted or deemed to be granted in respect of the vehicle under the Central Act, or in the case of vehicles not registered or deemed to be registered under that Act, in a certificate in such form as may be notified by the Government. (b) Every licence granted under clause (a) shall be valid throughout the areas of Puducherry .