Section 9(1) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(1)Subject to the provisions of section 11-(i)the tax payable under sub-section (1) of section 4 shall be paid at the time of the registration of the vehicle under the Motor Vehicles Act, 1988 :Provided that in respect of an old motor vehicle, the tax shall be payable in advance on or before the fifteenth day of January in each year;(ii)[ the tax payable under sub-section (1-A) of section 4, shall be payable in advance for one quarter in respect of three wheeler motor cab and for one year in respect of other vehicle at the time of registration of the motor vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the first calendar month of each quarter next following or before fifteenth day of the first calendar month of each year next following as the case may be. [Substituted by section 3 of Uttrakhand Act, no. 35 of 2013.](iii)the tax payable under sub-section (2) of section 4 shall be payable in advance for one month in respect of motor cab and maxi cab and for one quarter in respect of other vehicles at the time of registration of the motor vehicle under the Motor Vehicle Act, 1988 and thereafter on or before the fifteenth day of each calendar month next following or before fifteenth day of the first calendar month of each quarter next following as the case may be.](iv)[(a) the tax payable under sub-section (2-A) of section 4, shall be payable in advance for one calendar month at the time of registration of the vehicle under the Motor Vehicle Act, 1988 and thereafter on or before the fifteenth day of each calendar month next following;] [Added by section 10(1)(b)(i) of Uttarakhand Act No. 08 of 2013.](b)[The Special tax payable under section 4-A] [Omitted by section 10(1)(b)(ii) of Uttarakhand Act No. 08 of 2013.] in respect of vehicles covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fairs and religious gatherings or to carry marriage parties, tourist parties or such other reserved parties shall be paid at the time of issuance of such temporary permit.(v)[ (a) the tax payable under sub-section (3) of section 4 shall be payable in advance for thirty days at the time of temporary registration; [Added by section 10(1)(c) of Uttarakhand Act No. 08 of 2013.](b)the tax payable under sub-section (4) of section 4, shall be payable in advance on or before the fifteenth day of January in each year;(c)the Cess payable under sub-section (5) of section 4 shall be payable at the time of the registration of the vehicle, or at the time of renewal of registration of vehicle or at the time of renewal of certificate of fitness of the vehicle, as the case may be.]
