(5)The person receiving such fee under sub-rule (2), shall issue to the driver, owner or person in charge of mechanical vehicle a receipt, specifying, therein the date and time of such receipt of fee, total amount received, and the class of vehicle for which the fee has been received: be deemed to be the base rate for the subsequent years. For the avoidance of doubt, the 2010.Provided that where the fee is paid through smart card or on board unit (transponder) or any other such device, a receipt shall be issued on demand only.
