Section 265(2) in Greater Hyderabad Municipal Corporation Act, 1955
(2)If in any quarter a vehicle or animal becomes liable to such tax, such tax shall be leviable thereon from the earliest day in the quarter on which such vehicle or animal so becomes liable the amount of tax leviable for such quarter shall be, if such earliest day occurs -(a)in the first month of such quarter, the whole tax for such quarter,(b)in the second month of such quarter, two-thirds of the tax for such quarter,(c)in the last month of such quarter, one-third of the tax for such quarter, provided that no tax shall be leviable for such quarter if such earliest day occurs within the last 10 days of such quarter.
