Amendment of section 9

In sub-section (1) of Section 9 of the principal Act,— (a) for clause (ii), the following clause shall be substituted, namely:- “(ii) the tax payable under sub-section (1-A) of Section 4, shall be payable in advance at the time of the registration of the vehicle under the Motor Vehicles Act, 1988: Provided that the onetime tax in respect of Vehicles registered before the date of coming into force of this notification, shall be payable at the time of the next tax due of such Vehicle.” (b) for clause (iii), the following clause shall be substituted, namely:- “(iii) the tax payable under sub-section (2) of Section 4, shall be payable in advance for one quarter or one year at the time of the registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of the first month of the each quarter or each year next following.”