Section 6(2) in The M.P. Motoryan Karadhan Rules, 1991
(2)The difference of tax payable in respect of a motor vehicle falling under sub-section (2) of Section 8 for the quarter, half year or year in which alteration is made shall bear the same proportion to the difference between the amount already paid and the amount payable at the higher rate for that quarter, half year or year as the unexpired portion of the quarter, half year or year bears lo the quarter, half year or year :Provided that if a motor vehicle specified in third proviso to sub-section (1) of Section 5 is altered, then the difference of tax shall be paid for the full month in which such alteration is made :Provided further that if a motor vehicle is altered on account of grant of a stage carriage permit or a temporary stage carriage permit for which higher slab of tax is applicable, then the difference of tax shall be paid for the unexpired portion of the month in which such alteration is made, on prorata basis.
