Retrospective notification.

Notwithstanding anything contained in this Act,- (i) a notification under section 3 may be issued so as to be effective on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 1981; (ii) the tax payable by virtue of notification referred to in clause (i) for the quarters commencing on the 1st day of October, 1980, and the 1st day of January, 1981, may be paid within a period of one month from the date of publication of that notification.