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State of Punjab - Section

Section 4A in The Punjab Motor Vehicles Taxation Act, 1924

4A. [ Obligation to make declaration in respect of transport vehicles to pay special road tax. [Inserted by Punjab Act No. 22 of 1993, Section 4.]

(1)In respect of a transport vehicle an owner shall also be required make declarations in the prescribed form stating the prescribed particulars.]
(2)[ The tax payable under section 3 in respect of a transport vehicle shall be paid in the prescribed manner :Provided that unless the manner is prescribed, the amount of tax payable quarterly and monthly shall be one fourth and one twelfth, respectively of the annual rates of tax specified in the Schedule.] [Substituted by Punjab Act No. 7 of 2008, dated 18.1.2008.]