Section 8(2) in Bihar Motor Vehicles Taxation Act, 1994
(2)Payment of differential tax under sub-section (1) shall be made within such time and in such manner as may be prescribed.Explanation-I. - In determining the differential tax any broken period in a month shall be reckoned as a full month.Explanation-II. - A motor vehicle shall be deemed to have been altered if there is a change in the manner of its actual use irrespective of the facts as to whether such alteration has not been taken notice by the Registering Authority under Section 52 of the Motor Vehicles Act, 1988.
