Section 13(6) in The Punjab Motor Vehicles Taxation Act, 1924
(6)[ A person who pays tax in respect of a motor-vehicle for whole of the financial year, that is four quarterly periods referred to in sub-section (1) of section 3 in advance shall be entitled to a deduction of five per centum on the amount of annual tax payable by him.] [Inserted by Haryana Government Act 8 of 1970.]
