Section 6(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)The payment of [differential tax] [Substituted vide Orissa Act No. 2 of 1986.] under Sub-section (1) shall be made within such time and in such manner as may be prescribed and the provisions of Sub-section (4) of section 4 shall, mutatis mutandis apply to the payment of such tax.Explanation I - In determining the [differential tax] [Substituted vide Orissa Act No. 2 of 1986.] any broken period in a month shall be considered as a full month.Explanation II - A motor vehicle shall be deemed to have been altered if there is a change in its construction, design or adaptation or if there is a change in the manner of its actual user irrespective of the fact as to whether such alteration has or has not been taken notice by the registering authority under [section 52] [Substituted vide Orissa Act 12 of 1993 w.e.f. 1.6.1993.] of the Motor Vehicles Act.
