Section 5 in The Maharashtra Motor Vehicles Tax Act, 1958
5. Issue of [* * *] [The words 'tax token and' were deleted by Maharashtra 37 of 1972, Section 7(1).] certificate of taxation.
(1)When the tax leviable under section 3 in respect of any motor vehicle is paid the Taxation Authority shall issue to the person paying the tax,-(a)a [receipt] [This word was substituted for the word 'token' by Maharashtra 37 of 1972. Section 6(a).], in the prescribed form, indicating therein that such tax has been paid, and(b)a certificate of taxation, in the prescribed form, indicating therein [whether the motor vehicle is manufactured in India or any place outside India.] [These words was inserted by Maharashtra 17 of 1975, Schedule] the rate at which the tax is leviable and the [specific period, or as the case may be, lifetime of a vehicle] [These words were substituted for the word 'period' by Maharashtra 14 of 1987 Section 5.] [* * * *,] [The words 'in the case of motor cycle, tricycle, motor car or omni bus' were deleted by Maharashtra 2 of 1998, Section 5.] for which the tax has been paid.(2)Where a certificate of taxation has already been issued in respect of such motor vehicle, the Taxation Authority shall, on payment of tax as aforesaid, cause to be made in the certificate of taxation an entry of any such payment.
