Section 4A in Himachal Pradesh Motor Vehicles Taxation Act, 1972
4A. [Obligation To Make Declaration In Respect of Transport Vehicles To Pay Special Road Tax. [Substituted vide H.P.M.V. Taxation (Amendment) Act, 1999.]
(1)In respect of a transport vehicle an owner shall also be required to make declaration in the prescribed form stating the prescribed particulars.](2)The Special Road Tax payable under Section 3-A in respect of transport vehicle shall be paid in the prescribed manner:Provided that unless the manner is prescribed, the amount of tax payable quarterly and monthly shall be one-fourth and one twelfth respectively, of the annual rates of tax specified in [Schedule-I] [Substituted vide H.P.M.V. Taxation (Amendment) Act, 2004.].
