Payment of tax and penalty

(1) Subject to the provisions of section 11: (one) The tax payable under sub-section (1) of section 4 shall be paid at the time of registration of the vehicle under the Motor Vehicles Act, 1988: Provided that in respect of any old motor vehicle, the tax shall be payable in advance on or before the 15th day of January of each year. (two) The tax payable under sub-section (1-d) of section 4 shall be payable at the time of registration of the motor vehicle under the Motor Vehicles Act, 1988, in advance for one quarter for three-wheeler motor cabs and in advance for one year for others and thereafter as the case may be, shall be payable on or before the 15th day of the first calendar month of each subsequent recurring year. (three) The tax payable under sub-section (2) of section 4 shall be payable at the time of registration of the vehicle under the Motor Vehicles Act, 1988, in advance for one calendar month for motor cabs and maxi cabs and in advance for one quarter for others and thereafter as the case may be, shall be payable on or before the 15th day of each next recurring calendar month or on or before the 15th day of the first calendar month of each next recurring quarter. (four) (d) The tax payable under sub-section (2-d) of section 4 shall be payable at the time of registration of vehicle under the Motor Vehicles Act, 1988, in advance for one calendar month and thereafter shall be payable on or before the 15th day of each next recurring calendar month. (kh) The special tax payable under section 4-d in respect of vehicles falling under temporary permit issued for carrying passengers on special occasions like fairs and religious gatherings, or for carrying marriage parties, tourist parties or other such reserved parties shall be paid at the time of issuance of such temporary permit. (five) (d) The tax payable under sub-section (3) of section 4 shall be payable in advance for 30 days at the time of temporary registration of the motor vehicle. (kh) The tax payable under sub-section (4) of section 4 shall be payable in advance on or before the 15th day of January of each year. (g) The cess payable under sub-section (5) of section 4 shall be payable at the time of registration of the vehicle, at the time of renewal of registration of the vehicle or at the time of renewal of fitness certificate of the vehicle, as the case may be. (2) When any person transfers a motor vehicle registered in his name to any other person, then without prejudice to the liability of the transferor in this regard, the transferee shall be liable for the arrears of tax or additional tax and penalty, if any, payable in respect of such transferred motor vehicle on or before the date of transfer of the motor vehicle, as if the transferee was the owner of the motor vehicle during the period for which such tax, additional tax, or penalty is payable. (3) Where the tax or additional tax in respect of any motor vehicle is not paid within the period specified in sub-section (1), then in addition to the payable tax or additional tax, a penalty exceeding the amount due shall be payable for which the owner and the operator, if any, shall be jointly and separately liable. (4) In calculating the amount of tax, additional tax or penalty under this Act, the amount shall be rounded off to the nearest rupee, i.e. a part of a rupee which is 50 paise or more shall be rounded off to the next higher rupee and a part less than 50 paise shall be ignored.