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State of Tamilnadu - Section

Section 7 in Tamil Nadu Motor Vehicles Taxation Rules, 1974

7. Period within which the tax shall be paid.

- The tax due under the Act in respect of the class of vehicle specified in the column (1) of the Table below and kept or used in the State of Tamil Nadu shall be paid either before or within such period mentioned in the corresponding entries in column (2) thereof.[Table] [Substituted by G.O. Ms. No. 1321, Home (Transport I), dated the 29th September 1999 (SRO A 78/99).]
Class of Vehicles Period
1 2
(i) Invalid Carriages 1st to 10th April of every year in the case ofannual tax and 1st to 30th April in the case of payment of lifetime tax
(ii) Motor Cycles including Tri-cycles andscooters
(iii) Motor cars including trailers attached tomotor cars.
(iv) Omni buses not covered by contract carriagepermits
(v) Transport Vehicles Not less than 7 days prior to the commencementof the quarter or half-year or annual, as the case may be, up toand inclusive the 15th May, 14th August, 14th November and 14thFebruary every year, respectively.
Explanation. - In respect of newly registered motor vehicles, life time tax shall be paid at the time of registration.
(2)In respect of motor vehicles purchased at any time [within the quarter, half-year] [Substituted by G.O. Ms. No. 1717 Home (Transport I), dated the 30th November 1993 (SRO A 177/93).] or year and in case of vehicles other than non-transport vehicles brought to this State on purchase, tax shall be paid within three days from the date of registration of the vehicle or from the date on which delivery was taken, whichever is later.
(3)[ In respect of motor vehicles falling under [Home Departments notification No. II (2)/H.O./47 85/89, dated 20th July 1989,] [SRO A 117/85.] the tax shall be paid on or before the day on which the vehicle is to be put on road.]