Section 83(2) in The Central Motor Vehicles Rules, 1989
(2)[ Every authorisation shall be granted in Form 23-A, in case the certificate of registration is issued on Smart Card or shall be granted in Form 47, in case the authorisation is in paper document mode subject to the payment of taxes or fees, if any, levied by the concerned State. The authority which grants the authorisation shall issue to the permit holder separate receipts for such taxes or fees in respect of each bank draft and such receipts shall be security printed watermark paper carrying such hologram as may be specified by the concerned State/Union Territory:Provided that the bank drafts received in respect of taxes or fees shall invariably be forwarded by the authority which grants the authorisation to the respective States:Provided also that the use of such security printed watermark paper carrying such hologram shall come into force on or before six months from the date of commencement of the Central Motor Vehicles (Third Amendment) Rules, 2002.] [Sub-Rule(2) substituted by GSR 400(E), dated 31.5.2002 (w.e.f. 31.5.2002).][(2-A) The authority which grants the authorisation shall inform the State Transport Authorities concerned the registration number of the motor vehicle,the name and address of the permit holder and the period for which the said authorisation is valid:] [ Inserted by GSR 338(E), dated 26.3.1993 (w.e.f. 26.3.1993). ][Provided that where the permit holder undertakes to pay the tax direct to the concerned State Transport Authority at the time of entry in his jurisdiction, the authorisation shall expressly state that it has been issued subject to payment of taxes to the concerned State Transport Authority.] [ Inserted by GSR 76(E), dated 31.1.2000 (w.e.f. 31.1.2000). Earlier Proviso was omitted by GSR 684(E), dated 5.10.1999 (w.e.f. 22.10.1999).]
