Section 9(1) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(1)Subject to the provisions of section 11-(i)the tax payable under sub-section (1) of section 4 shall be paid at the time of the registration of the vehicle under the Motor Vehicles Act, 1988.Provided that in respect of an old motor vehicle, the tax shall be payable in advance on or before the fifteenth day of January in each year;(ii)the tax payable under sub section (2) of section 4 shall be payable in advance for each quarter at the time of the registration of the vehicle under the Motor vehicles Act, 1988 and thereafter on or before the fifteenth day of January, April, July and October in each year;(iii)[ the additional tax payable under clause (a) of sub-section (1) of section 5 shall be payable in advance on or before the fifteenth day of January, April, July and October in each year; [Substituted by section 2 of U.P. Act No. 5 of 1999.](iv)(a)the additional tax payable under section 6 [other than a case to which sub-clause (b) applies] shall be payable in advance on o before fifteenth day 9 of each calendar month at the rate of one-third of the rate specified in the Fourth Schedule;(b)the additional tax payable under section 6 in respect of vehicles covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fairs and religious gatherings or to carry marriage parties, tourist parties or such other reserved parties shall be paid at the time of issuance of such temporary permit.]
