Obligation to make declaration in respect of transport vehicles to pay special road tax

(1) In respect of a transport vehicle an owner shall also be required to make declaration in the prescribed form stating the prescribed particulars. (2) The special road tax payable under section 3-F in respect of a transport vehicle shall be paid in the prescribed manner: Provided that unless the manner is prescribed, the amount of tax payable quarterly and monthly shall be one fourth and one twelfth, respectively, of the annual rates of tax specified in Schedule 'A' to this Act referred to in section 3-F.