Section 4 in The Maharashtra Motor Vehicles Tax Act, 1958
4. Payment of tax.
(1)The tax leviable under [ [sub-section (1) of section 3] [These words, brackets, figures and letters were substituted for the word and figure 'section 3' by Maharashtra 14 of 1987, Section 4(a)(i).] shall be paid in advance by every registered owner, or any person having possession or control, of a motor vehicle,]-(i)annually [at the rates provided by [sub-section (1) of section 3] [These words figures were substituted for the words and figure 'at the rates fixed by the State Government under section 3' by Maharashtra 17 of 1975. Schedule] (hereinafter referred to as "the annual rate"),] or(ii)[ for each quarter, at one-fourth of the annual rate referred to in clause (i), plus ten per centum thereof rounded off in the manner provided in [sub-section (3)] [Clauses (ii) and (iii) were substituted for clause (ii) by Maharashtra 37 of 1972. Section 4(1).] (the sum so arrived at is hereinafter referred to as "the quarterly rate"), or(iii)for more than one quarter, at multiples of the quarterly rate;](iv)[ for any period less than a quarter expiring on the last day of the quarter,- [Clause (iv) was substituted by Maharashtra 22 of 1979, Section 4.](a)at the rate of one-twelth of the annual rate of tax plus 20 per cent, thereof where the period does not exceed one calendar month;(b)at the rate of two-twelth of the annual rate of tax plus 15 per cent, thereof, where the period exceeds one calendar month but does not exceed two calendar months; and(c)at the quarterly rate, where the period exceeds two calendar months;][* * * *] [This proviso was deleted by Maharashtra 14 of 1987, Section 4(a)(ii).](1A)[* * * *] [Sub-section (1A) was deleted by Maharashtra 2 of 1998, Section 4(b).](2)[ The one time tax payable under sub-sections [(1C), (1D), (1E) or (1F)] [This sub-section was substituted for sub-sections (1B) and (1C by Maharashtra 2 of 1998, Section 4(c).], as the case may be, of section 3 shall be paid, in case of motor vehicles referred to,-(a)in sub-clause (i) of clause (a) of each of the sub-sections [(1C), (1D), (1E) or (1F)] [These brackets, figures, letters and words were substituted for the brackets figures, letters and words '(1C), (1D), or (1E)' by Maharashtra 12 of 2010, Section 3.], at the time of registration.(b)in sub-clause (ii) of clause (a) of each of the sub-section [(1C), (1D), (1E) or (1F)] [These brackets, figures, letters and words were substituted for the brackets figures, letters and words '(1C), (1D), or (1E)' by Maharashtra 12 of 2010, Section 3.], within one month from the date of expiry of the period for which the tax is paid under sub-section (1) of section 3; and(c)in sub-section (iii) of clause (a) of each of the sub-section [(1C), (1D), (1E) or (1F)] [These brackets, figures, letters and words were substituted for the brackets figures, letters and words '(1C), (1D), or (1E)' by Maharashtra 12 of 2010, Section 3.], at the time of Registration mark is assigned to the vehicle in the State of Maharashtra.](3)[ In calculating the amount of tax due under [this section] [This sub-section was renumbered by Maharashtra 2 of 1998, Section 4(d).] for any period [* * *] [The words 'less than one year' were deleted by Maharashtra 43 of 1969. Section 2.] the fraction of a rupee less than fifty [paise shall be ignored, and the fraction of rupee of fifty paise or more] [These words were substituted for the words 'naye paise shall be taken as fifty naye paise and the fraction of a rupee exceeding fifty naye paise' by Maharashtra 9 of 1989, Section 4.] shall be taken as a rupee.
