Section 9 in Uttar Pradesh Motor Vehicles Taxation Act, 1997
9. Payment of tax an penalty.
(1)Subject to the provisions of section 11-(i)the tax payable under sub-section (1) of section 4 shall be paid at the time of the registration of the vehicle under the Motor Vehicles Act, 1988.Provided that in respect of an old motor vehicle, the tax shall be payable in advance on or before the fifteenth day of January in each year;(ii)the tax payable under sub section (2) of section 4 shall be payable in advance for each quarter at the time of the registration of the vehicle under the Motor vehicles Act, 1988 and thereafter on or before the fifteenth day of January, April, July and October in each year;(iii)[ the additional tax payable under clause (a) of sub-section (1) of section 5 shall be payable in advance on or before the fifteenth day of January, April, July and October in each year; [Substituted by section 2 of U.P. Act No. 5 of 1999.](iv)(a)the additional tax payable under section 6 [other than a case to which sub-clause (b) applies] shall be payable in advance on o before fifteenth day 9 of each calendar month at the rate of one-third of the rate specified in the Fourth Schedule;(b)the additional tax payable under section 6 in respect of vehicles covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fairs and religious gatherings or to carry marriage parties, tourist parties or such other reserved parties shall be paid at the time of issuance of such temporary permit.](2)When any person transfers a motor vehicle registered in his name to any other person, then without prejudice to the liability of the transfer or in this regard, the transferee shall be liable to pay the arrears of tax, additional tax and penalty, if any, in respect of the motor vehicle so transferred, due on or before the date of its transfer, as if the transferee was the owner of the said motor vehicle during the period for which such tax, additional tax or penalty is due.(3)Where the tax or additional tax in respect of a motor vehicle is not paid within the period specified in sub-section (1) in addition to the tax or the additional tax due, a penalty at such rate not exceeding twenty five per cent of the due amount, as may be prescribed, shall be payable, for which the owner and the operator if any shall be jointly and severally liable.(4)In computing the amount of tax, additional tax or penalty under this Act the amount shall be rounded off to the nearest rupee, that is to say a fraction of a rupee being fifty paise or more shall be rounded off to the next higher rupee and any fraction less than fifty paise shall be ignored.
