Section 9(1)(ii) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(ii)[ the tax payable under sub-section (1-A) of section 4, shall be payable in advance for one quarter in respect of three wheeler motor cab and for one year in respect of other vehicle at the time of registration of the motor vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the first calendar month of each quarter next following or before fifteenth day of the first calendar month of each year next following as the case may be. [Substituted by section 3 of Uttrakhand Act, no. 35 of 2013.]