Section 6(3) in The M.P. Motoryan Karadhan Rules, 1991
(3)Where a public service vehicle covered by a state carriage permit of a contract carriage permit is replaced by another vehicle after obtaining permission of the Authority granting the permit, the tax already paid shall be deemed to have been paid in respect of such another vehicle for the period following the date on which the vehicle is replaced. The vehicle deleted from the permit shall be liable to pay tax from the date following the date of such replacement in accordance with the provisions of the Act and these rules.Explanation. - (1) For the purpose of calculating the unexpired portion of the quarter, half year or year, part of a month shall be construed as a full month.
