Section 6 in The M.P. Motoryan Karadhan Rules, 1991
6. Filing of declaration when motor vehicle is altered.
- [(1) The additional declaration required under sub-section (2) of Section 8 of the Act shall be filed-(i)in Form-E for a vehicle other than a vehicle covered by a service of stage carriages permit, and(ii)in Form-E-1 in respect of a vehicle covered by a service of stage carriages permit, on the date on which the vehicle is altered and shall contain particulars stated therein.](2)The difference of tax payable in respect of a motor vehicle falling under sub-section (2) of Section 8 for the quarter, half year or year in which alteration is made shall bear the same proportion to the difference between the amount already paid and the amount payable at the higher rate for that quarter, half year or year as the unexpired portion of the quarter, half year or year bears lo the quarter, half year or year :Provided that if a motor vehicle specified in third proviso to sub-section (1) of Section 5 is altered, then the difference of tax shall be paid for the full month in which such alteration is made :Provided further that if a motor vehicle is altered on account of grant of a stage carriage permit or a temporary stage carriage permit for which higher slab of tax is applicable, then the difference of tax shall be paid for the unexpired portion of the month in which such alteration is made, on prorata basis.(3)Where a public service vehicle covered by a state carriage permit of a contract carriage permit is replaced by another vehicle after obtaining permission of the Authority granting the permit, the tax already paid shall be deemed to have been paid in respect of such another vehicle for the period following the date on which the vehicle is replaced. The vehicle deleted from the permit shall be liable to pay tax from the date following the date of such replacement in accordance with the provisions of the Act and these rules.Explanation. - (1) For the purpose of calculating the unexpired portion of the quarter, half year or year, part of a month shall be construed as a full month.(2)The rule shall also apply to a public service vehicle which becomes liable for the payment of tax in a higher slab on account of grant of a permit for which higher slab of tax is applicable, but shall not apply to a case where a motor car in respect of which life time tax has been paid is misused as a goods vehicle, a motor cab or a stage carriage.(4)[ When a vehicle is used to maintain service on the route of a service of stage carriages permit on which such vehicle is authorised to ply by such permit, no extra tax shall be leviable in respect of that vehicle if the tax due as per appropriate slab under sub-item (d) of item IV of the First Schedule of the Act in respect of such permit has duly been paid.] [Inserted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.]
