Method of payment of tax

(1) The tax may either be paid in cash to the Taxation Officer or deposited in any treasury of the concerned district through treasury challan under the head "0041- Vehicle tax- 102 receipts under the State Motor Vehicles Taxation Acts 01- Gross" by the owner or operator of the motor vehicle and the receipt or the treasury challan, as the case may be, evidencing such payment shall be furnished to the Taxation Officer. Provided that the tax or the other fees payable under this act may be paid online through e-payment either by net banking or debit card or credit card through the banks authorized by the State Government for this purpose (2) The procedure for online payment of the tax or the other fees shall be laid down by the Transport Commissioner in consultation with the Director Treasury, National Informatics Center (NIC), Reserve Bank of India and the concerned authorized bank. (3) The State Government may by notification appoint any such date on or after which the tax or the other fees shall be paid only by e-payment. In respect of the vehicles registered in the state or the vehicles coming from outside the state. (4) Every person who is required to make a declaration under rule 7 or additional declaration under rule 8 shall pay the tax due on the motor vehicle at the time presenting the declaration in respect thereof and thereafter shall pay it time to time at the specified period.