Section 5(1) in The Maharashtra Motor Vehicles Tax Act, 1958
(1)When the tax leviable under section 3 in respect of any motor vehicle is paid the Taxation Authority shall issue to the person paying the tax,-(a)a [receipt] [This word was substituted for the word 'token' by Maharashtra 37 of 1972. Section 6(a).], in the prescribed form, indicating therein that such tax has been paid, and(b)a certificate of taxation, in the prescribed form, indicating therein [whether the motor vehicle is manufactured in India or any place outside India.] [These words was inserted by Maharashtra 17 of 1975, Schedule] the rate at which the tax is leviable and the [specific period, or as the case may be, lifetime of a vehicle] [These words were substituted for the word 'period' by Maharashtra 14 of 1987 Section 5.] [* * * *,] [The words 'in the case of motor cycle, tricycle, motor car or omni bus' were deleted by Maharashtra 2 of 1998, Section 5.] for which the tax has been paid.
