Payment of tax and issue of payment certificate

(1) Form 'D' duly filled in, shall be presented to the Taxation Officer for payment of tax and issue of payment certificate. (2) The Taxation Officer shall record the payment of tax and issue a certificate to the owner in Form D-1 or Form D-2 or Form 'D-3' or Form 'D-4' as the case may be. (3) The Certificates issued by the Taxation Officer shall be kept on the transport vehicle when it is plying and it shall be the duty of the owner or driver, as the case may be, of the transport vehicle to produce such certificates, when demanded, before an authority empowered to do so. (4) The receipt of payment of tax online through e-payment under rule 9 shall be deemed the payment certificate.