Section 6 in The Orissa Motor Vehicles Taxation Act, 1975
6. Payment of [differential tax] [Substituted vide Orissa Act No. 2 of 1986.].
(1)When any motor vehicle, in respect of which tax for any period has been paid, is altered during such period or purpose to be used during such period in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or the person having possession or control of the vehicle, shall pay to the Taxing Officer [differential tax] [Substituted vide Orissa Act No. 2 of 1986.] of a sum which is equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of the alteration or proposed user, as the case may be.(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.
