Section 4(2)(a) in Delhi Motor Vehicles Taxation Act, 1962
(a)where such vehicle is described in Part A of Schedule I-(i)for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter refer to as the annual rate); or(ii)for one or more quarters, at one-fourth of the annual rate for each quarter; or for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of the annual rate for each complete month or part thereof included in such period; or