Section 6 in Andhra Pradesh Motor Vehicles Taxation Rules, 1963
6. Payment of tax for motor vehicle purchased within the quarter and grant of licence.
- Subject to Section 4, the tax in respect of a motor vehicle purchased at any time within the quarter shall be paid in advance by the registered owner of the motor vehicle or other person having possession or control thereof at his choice either quarterly, half-yearly or annually on a licence to be taken out by him for such quarter, half-year or year [at the time of registration of the vehicle, either under Section 23 or Section 25 of the Motor Vehicles Act, 1939 whichever is earlier.] [Substituted for 'within three days from the date of Registration of the vehicle' by G.O.Ms.lilo. 301, Home Tr. I, dated 28-2-1970, A.P. Gazette, RS, Pt-1, dated 9-4-1970 p.157.]
