(3)in sub-section (1) of section 4,-(a)for the fourth proviso, the following proviso shall be substituted, namely:-"Provided also that the registered owner or a person having possession or control of a motor cycle (including motor scooters and cycles, with attachment for propelling the same by mechanical power), specified in item 1 of the Schedule or three wheelers (including tricycles and cycle rickshaws with attachment for propelling the same by mechanical power) not used for transportation of goods or passengers specified in item 2 of the Schedule or a motor vehicle specified in item 6 of the Schedule or a motor car specified in item 11 of the said Schedule shall pay tax in respect of those vehicles in advance for a period of two years in lump sum upon a licence for such period.";(b)for the sixth proviso the following proviso shall be substituted, namely:-"Provided also that the owner or a person liable to pay tax in respect of vehicles specified in items 1, 2, 6 and 11 of the Schedule shall not be liable to pay any periodical increase in tax, during the period for which he has paid tax for such vehicle.";
