Section 19 in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
19. Restriction on registration.
- Notwithstanding anything contained in any other law for the time being in force, where the liability to pay tax in respect of a motor -vehicle arises under this Act and such motor vehicle is required to be registered in the State under the Motor Vehicles Act, 1988, no registering officer shall register any such motor vehicle, unless payment of such tax has been made by the person concerned in respect of such vehicle.
