Section 8 in Bihar Motor Vehicles Taxation Act, 1994
8. Payment of differential tax.
(1)When a motor vehicle, in respect of which tax for any period has been paid is altered during such period or is proposed to be used during such period in such a manner in respect of which ha higher rate of tax is payable, the owner of the vehicle, shall pay to the taxing officer a differential tax of a sum which is equal to the difference between the tax already paid and the tax which becomes payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of the alteration or the proposed use as the case may be.(2)Payment of differential tax under sub-section (1) shall be made within such time and in such manner as may be prescribed.Explanation-I. - In determining the differential tax any broken period in a month shall be reckoned as a full month.Explanation-II. - A motor vehicle shall be deemed to have been altered if there is a change in the manner of its actual use irrespective of the facts as to whether such alteration has not been taken notice by the Registering Authority under Section 52 of the Motor Vehicles Act, 1988.
