Payment of tax and grant of licence.

(1) (a) The tax levied under this Act shall be paid in advance and in the manner specified in section 11, by the registered owner of the motor vehicle or any other person having possession or control thereof, at his choice, either quarterly, half-yearly or annually on a licence to be taken out by him for that quarter; half-year or year, within fifteen days from the commencement of the quarter, half-year or year, as the case may be. 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 may grant such rebate as may be prescribed in the case of half-yearly and annual licences. (aa) Notwithstanding anything in clause (a), the tax levied under the second proviso to sub-section (2) of section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lumpsum by the registered owner of the motor vehicle or any other person having possession or control thereof: Provided that if the tax in respect of the motor vehicles referred to in the second proviso to sub-section (2) of section 3 has already been paid under sub-section (2) of section 3 prior to the 1st April, 1987 the tax specified under the aforesaid second proviso shall be levied after the expiry of the period for which the tax was so paid and such tax shall be paid within one month from the date of the expiry of the said period; (b) Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the motor 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. (bb) Notwithstanding anything in clause (b), where lumpsum tax has been paid as specified in clause (aa) a refund of the tax at such rates as may be from time to time be notified by the Government, shall be payable subject to such conditions as may be specified in the notification in the case of removal of the vehicle to any other State on transfer of ownership or change of address. (2) Notwithstanding anything in sub-section (1), no person shall be liable to pay tax in respect of a motor vehicle for a particular period if the tax due in respect of that motor vehicle for that period has already been paid by some other person. (3) (a) Where a tax in respect of a motor vehicle is paid by any person for a particular period or if no such tax is payable therefor, the licensing officer shall,- (i) grant to such person a licence, in such form as may be notified by the Government, to use the motor vehicle in any public place in the State during the said period; and (ii) record, in the certificate of registration in respect of the motor vehicle for which such certificate is granted under the Motor Vehicles Act, and, if no such certificate of registration is granted in respect of a motor vehicle, in a certificate in such form as may be notified by the Government, that the tax has been paid or that no tax is payable, in respect of the motor vehicle for the said period: Provided that where a lumpsum tax is payable under this Act, payment of such tax by any person shall be recorded in the certificate of registration and no licence shall be granted to such person. (b) Every licence granted under clause (a) of this sub-section shall be valid throughout the State. (4) Notwithstanding anything in section 3 or sub-section (1), the Government may, by notification 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 a motor vehicle of any class on payment of such tax, and subject to such conditions as may be specified in such notification: Provided that the rate of tax shall not exceed the maxima specified in columns (2) and (3) of the Second Schedule in respect of the classes of motor vehicles, fitted with pneumatic tyres specified in the corresponding entry in column (1) thereof, and one and a half times the said maxima in respect of such classes of motor vehicles as are fitted with non-pneumatic tyres. (5) No motor vehicle shall be used in any public place in the State at any time after the issue of a notification under sub-section (1) of section 3, unless a licence permitting its use during such time has been obtained as specified in clause (a) of sub-section (1) or sub-section (4).