Section 86Q(3) in The Bihar and Orissa Local Self-Government Act, 1885
(3)Notwithstanding anything contained in Section 86-P a certificate of registration shall not be granted or renewed in respect of any cart until the tax in respect of such cart is paid, and a certificate of registration shall not be granted or renewed in respect of any cart for a period exceeding the period for which the tax has been paid in respect of such cart.
