Section 7(2) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(2)In respect of motor vehicles purchased at any time [within the quarter, half-year] [Substituted by G.O. Ms. No. 1717 Home (Transport I), dated the 30th November 1993 (SRO A 177/93).] or year and in case of vehicles other than non-transport vehicles brought to this State on purchase, tax shall be paid within three days from the date of registration of the vehicle or from the date on which delivery was taken, whichever is later.
