Section 5 in The M.P. Motoryan Karadhan Adhiniyam, 1991
5. Payment of tax.
(1)The tax levied under this Act shall be paid in advance by the owner of the motor vehicle, at his choice, quarterly, half yearly or annually on a token to be obtained by him for that quarter, half year or year, within fifteen days from the commencement of the quarter, half year or year, as the case may be. Tax for a half yearly token shall not exceed twice and tax for an annual token shall not exceed four times the tax for a quarterly token :Provided that the tax shall be paid in respect of a motor vehicle used or kept for use for any period expiring on the last day of a quarter and not exceeding two months, at two thirds of the quarterly tax or one-third of such lax accounting to the period exceeds or does not exceed one month :Provided further that whenever the rates of tax specified in the First Schedule are enhanced and the owner of a motor vehicle becomes liable to pay the tax at the enhanced rate, then such owner shall deposit the difference of amount of tax at the time of payment of tax for the subsequent period in respect of that motor vehicle :[Provided also that the tax levied in respect of a stage carriage, plying on a route other than a city route or a contract carriage other than a motor cab shall be paid in advance monthly, quarterly, half yearly or annually within ten days from the beginning of the month, quarter, half year or year, its the case may be.] [Inserted by M.P. Act No. 26 of 1991.](2)Notwithstanding anything contained in sub-section (1), the tax levied under the first proviso to sub-section (1) of Section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lump-sum by the owner :Provided that-(i)in case of a motor vehicle specified in the first proviso lo sub-section (1) of Section 3 registered in Madhya Pradesh, the total amount of tax paid prior to the commencement of this Act shall be deducted from the amount of life time tax specified in the Second Schedule;(ii)in case of motor vehicle specified in first proviso to sub- section (1) of Section 3 registered in any other State and brought into the State of Madhya Pradesh, an amount of tax that ought lo have been paid under First Schedule had the vehicle been originally registered and used in Madhya Pradesh, till the date of payment of life time tax, shall be deducted from the amount of life time tax specified in the Second Schedule. The owner of such vehicle shall furnish "No Dues Certificate" issued by the Taxation Authority of that State :Provided further that the maximum amount deductible under cause (i) or (ii) of the first proviso shall not in any case exceed fifty percent of the amount of life time tax specified in the Second Schedule ;Provided also that in case the tax in respect of motor vehicles referred to in the first proviso to sub-section (1) of Section 3 has already been paid prior to the commencement of this Act, the life time tax shall be levied after the expiry of the period for which the tax was so paid and such lax shall be paid within one month from the date of the expiry of the said period.
