Section 12B in Andhra Pradesh Motor Vehicles Taxation Rules, 1963
12B. [ [Rule 12-B added by G.O.Ms.No. 1609, Home (Tr-II), dated 22-9-1967. ]
Where by a notification under sub-section (1) of Section 3, the rates of taxes for the periods for which the tax was already paid on a motor vehicle are increased from a date subsequent to the 1st April of a year-(i)the tax paid in respect of any motor vehicle on a yearly licence prior to the date from which the rates are increased shall be adjusted towards the tax due in respect of that vehicle for those quarters for which the amount paid is not sufficient and after such adjustment, if the tax already paid is not sufficient to cover fully the tax due for any quarter, the tax for that quarter in respect of that vehicle shall be deemed to have not been paid; and(ii)the tax paid in respect of any motor vehicle on a half-yearly licence prior to the date from which the rates are increased shall be adjusted towards the tax due for the first quarter and it shall be deemed that the -tax due for the second quarter has not been paid.]
