Section 4(1)(ii) in The Maharashtra Motor Vehicles Tax Act, 1958
(ii)[ for each quarter, at one-fourth of the annual rate referred to in clause (i), plus ten per centum thereof rounded off in the manner provided in [sub-section (3)] [Clauses (ii) and (iii) were substituted for clause (ii) by Maharashtra 37 of 1972. Section 4(1).] (the sum so arrived at is hereinafter referred to as "the quarterly rate"), or