Section 4 in The Orissa Motor Vehicles Taxation Act, 1975
4. Payment of tax and declaration of liability.
(1)The tax shall be paid in advance within such time and such manner as may be.prescribed, to the Taxing Officer by the registered owner of person having possession or control of the vehicle.(2)The period in respect of which tax is to be paid under Sub-section (1) may be-(a)a year at the rate specified in [Schedule-I] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.] hereinafter referred to as the annual rate; or(b)one or more quarters at one-fourth of the annual rate for each quarter; or(c)any period less than a quarter expiring on the last date of any quarter at one-twelfth of the annual rate of every month or part of a month comprising such period :Provided that in the case of a vehicle and annual rate of tax in respect of which does not exceed [five hundred rupees] [Substituted vide Orissa Act No. 20 of 1993.] the tax shall be paid either annually or for a period of two quarters at a time :[Provided further that the State Government may, by notification, allow payment of tax monthly in respect of any motor vehicle or class of motor vehicles and in such case one-twelfth of the annual rate of tax specified in [Schedule-I] [Inserted vide Section 3 of the Orissa Act No. 2 of 1986.] is to be paid for each month]; and(3)Notwithstanding anything contained in this section, the State Government may. by notification, from time to time, direct that a temporary tax token may be issued in respect of a [vehicle] [Substituted vide Orissa Act No. 20 of 1993.] plying temporarily in the State on payment of such tax and subject to such conditions as may be specified in the notification :[x x x] [Omitted vide Orissa Act No. 20 of 1993.](4)At the time of making of payment of tax for any period under Sub-section (1)-(a)a valid certificate of registration and a valid certificate of insurance in respect of the motor vehicle complying with the provisions of the Motor Vehicles Act, shall be produced before the Taxing Officer; and(b)there shall be delivered to the Taxing Officer a declaration in duplicate in the prescribed from with the proscribed particulars specifying the Taxing Officer from whom the tax token, if any, had been last obtained and showing that the tax payable for the vehicle is the amount actually paid.
