Section 13(3) in The Punjab Motor Vehicles Taxation Act, 1924
(3)Whoever becomes liable to pay a quarterly instalment of tax in respect of motor-vehicle, but proves to the satisfaction of the licensing officer that he has paid a [tax imposed by a municipality or a cantonment authority] [Substituted for the words 'municipal tax' by the Punjab Motor Vehicles Taxation (Amendment) Act, 1925 (Punjab Act X of 1925) section 2.] in respect of the same motor vehicle, and for the whole or part of the quarter for which the instalment of tax is due, then half the amount of the municipal tax paid for the said period shall be deducted from the quarterly instalment of tax, and the licensing officer shall make an endorsement to that effect upon the license.
