Section 4A in The Maharashtra Motor Vehicles Tax Act, 1958
4A. [ Provision for payment of tax from month of registration of vehicle. [Section 4A was inserted by Maharashtra 37 of 1972, Section 5.]
- Where before the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972, any tax in respect or any motor vehicle has been paid, and from such commencement, liability to pay tax in respect or that vehicle arises or has arisen from the 1st day of the month in which such vehicle is registered or new registration mark is assigned to it under the [Motor Vehicles Act, 1988], then there shall be paid tax in respect of such vehicle for the period for which any tax remains unpaid at the rate specified in clause (ii), (iii), or (iv), as the case may be, of sub-section (1) of section 4. The tax shall be paid within such period as may be prescribed.]
