Section 7A(6) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(6)[ Where an owner makes default in the payment of tax or penalty under this Act, for a continuous period of two months or more and makes a request to allow him to deposit the tax and penalty due, in installments, the taxation authority may after obtaining surety bond equal to the amount of tax or penalty due from him, allow such owner to deposit the outstanding tax and penalty thereon, in six monthly installments, subject to the condition that such owner deposits twenty five percent of the amount of tax and penalty due, immediately as the first installment."] [Inserted vide H.P.M.V.T.(Amendment) Act, 2004.]
